Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the return.Effective Date of Notification:31 March 2023
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Reference to “provisions of” rule 8(4B) is substituted with “proviso to” rule 8(4B).The amendment aligns the notification with amended CGST Rules.Effective Date of Notification:26 December 2022Previous NotificationNotification No. 27/2022 – Central Tax dated 26 December 2022
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.Registration application is treated as complete only after completion of the prescribed verification.Effective Date of Notification:26 December 2022
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Late fee in excess of ₹250 is waived for delayed filing of FORM GSTR-4.Complete waiver is granted where central tax liability is NIL.The benefit applies for returns from July 2017 to March 2019 and FY 2019-20 to 2021-22.Returns must be furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 2017
Late fee in excess of ₹250 is waived for delayed filing of FORM GSTR-4.Complete waiver is granted where central tax liability is NIL.The benefit applies for returns from July 2017 to March 2019 and FY 2019-20 to 2021-22.Returns must be furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023Previous NotificationNotification No. 73/2017 – Central Tax dated 29 December 2017
The time limit for issuing orders under Section 73(9) is extended for recovery proceedings relating to:• FY 2017-18 → up to 31 December 2023• FY 2018-19 → up to 31 March 2024• FY 2019-20 → up to 30 June 2024This extension ensures continuity of adjudication despite pandemic-related disruptions.
The time limit for issuing orders under Section 73(9) is extended for recovery proceedings relating to:• FY 2017-18 → up to 31 December 2023• FY 2018-19 → up to 31 March 2024• FY 2019-20 → up to 30 June 2024This extension ensures continuity of adjudication despite pandemic-related disruptions.
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,
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,
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
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
This notification provides that assessment orders issued under Section 62 on or before 28 February 2023 shall be deemed withdrawn if the taxpayer furnishes the pending return by 30 June 2023. Payment of applicable interest and late fee is mandatory. The benefit applies irrespective of appeal status.Amendment:Yes it has been amended through notification 24/2023,
This notification provides that assessment orders issued under Section 62 on or before 28 February 2023 shall be deemed withdrawn if the taxpayer furnishes the pending return by 30 June 2023. Payment of applicable interest and late fee is mandatory. The benefit applies irrespective of appeal status.Amendment:Yes it has been amended through notification 24/2023,
This notification substitutes the words “provisions of” with “proviso to” in Notification 27/2022–CT. The amendment aligns the notification text with Rule 8(4B) of the CGST Rules. It clarifies the legal basis for implementing biometric Aadhaar authentication during registration.Amendment:This notification amends notification No. 27/2022,
This notification substitutes the words “provisions of” with “proviso to” in Notification 27/2022–CT. The amendment aligns the notification text with Rule 8(4B) of the CGST Rules. It clarifies the legal basis for implementing biometric Aadhaar authentication during registration.Amendment:This notification amends notification No. 27/2022,
