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,