Notification No. 08/2023
Date: March 31, 2023
Subject: Amnesty for waiver of excess late fee for delayed filing of GSTR-10 (Final Return).
Description:
Late fee payable under Section 47 for GSTR-10 is waived in excess of ₹500 if the final return is furnished between 1 April 2023 and 30 June 2023. The relief applies to taxpayers whose registrations were cancelled. It promotes closure of pending compliances.
Amendment:
Yes it has been amended through notification 26/2023,
Other Notifications
15/20222
This notification amends Notification No. 10/2019-CT issued under Section 23(2)....
Read More74/2018
Multiple amendments are made to CGST Rules, including relaxation of signature re...
Read More05/2018
This notification exempts inter-State supply of services by way of grant of lice...
Read More