Notification No. 07/2023
Date: March 31, 2023
Subject: Rationalisation of late fee for GSTR-9 and amnesty for pending annual returns
Description:
Late fee for delayed filing of GSTR-9 (Annual Return) from FY 2022-23 onwards is capped based on turnover slabs. For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed between 1 April 2023 and 30 June 2023. This reduces compliance burden on taxpayers.
Amendment:
Yes it has been amended through notification 25/2023