This notification waives late fee in excess of ₹250, and grants full waiver where tax payable is nil, for delayed filing of GSTR-4 for quarters from July 2017 to March 2019 and FYs 2019-20 to 2021-22. The benefit is available if returns are furnished between 1 April 2023 and 30 June 2023. It encourages compliance by composition taxpayers.Amendment:This notification amends notification No. 73/2017,
This notification waives late fee in excess of ₹250, and grants full waiver where tax payable is nil, for delayed filing of GSTR-4 for quarters from July 2017 to March 2019 and FYs 2019-20 to 2021-22. The benefit is available if returns are furnished between 1 April 2023 and 30 June 2023. It encourages compliance by composition taxpayers.Amendment:This notification amends notification No. 73/2017,
This notification allows registered persons whose registrations were cancelled on or before 31 December 2022 to apply for revocation up to 30 June 2023. Applicants must first file all pending returns and pay tax, interest, penalty, and late fee. No further extension is permitted beyond this window.Amendment:Yes it has been amended through notification 23/2023,
This notification allows registered persons whose registrations were cancelled on or before 31 December 2022 to apply for revocation up to 30 June 2023. Applicants must first file all pending returns and pay tax, interest, penalty, and late fee. No further extension is permitted beyond this window.Amendment:Yes it has been amended through notification 23/2023,
This amendment substitutes Rule 8(4A) to mandate biometric-based Aadhaar authentication and document verification at notified facilitation centres for risk-flagged applicants. The registration application is treated as complete only after biometric authentication. The change strengthens registration verification and fraud prevention mechanisms.Amendment:This notification amends notification No. 3/2017,
This amendment substitutes Rule 8(4A) to mandate biometric-based Aadhaar authentication and document verification at notified facilitation centres for risk-flagged applicants. The registration application is treated as complete only after biometric authentication. The change strengthens registration verification and fraud prevention mechanisms.Amendment:This notification amends notification No. 3/2017,
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,
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,
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
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,
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.
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
