Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.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Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the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
Assessment orders issued on or before 28 February 2023 under section 62 are deemed withdrawn.Registered persons must furnish valid return on or before 30 June 2023.Interest and late fee payable under the Act are required to be paid along with the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
This notification substantially revises compensation cess rates on pan masala and tobacco products by linking cess to retail sale price (RSP). It introduces new entries, explanations, and illustrations for calculation of cess. The amendment strengthens anti-evasion measures and ensures uniform valuation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification substantially revises compensation cess rates on pan masala and tobacco products by linking cess to retail sale price (RSP). It introduces new entries, explanations, and illustrations for calculation of cess. The amendment strengthens anti-evasion measures and ensures uniform valuation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification appoints 1 April 2023 as the date on which section 163 of the Finance Act, 2023 comes into force. The section contains legislative provisions connected with compensation cess. It gives operational effect to amendments enacted through the Finance Act, 2023. The notification ensures statutory continuity of the compensation cess framework.Issued for earlier notification?Yes — issued in continuation of the compensation cess provisions under GST law.
This notification appoints 1 April 2023 as the date on which section 163 of the Finance Act, 2023 comes into force. The section contains legislative provisions connected with compensation cess. It gives operational effect to amendments enacted through the Finance Act, 2023. The notification ensures statutory continuity of the compensation cess framework.Issued for earlier notification?Yes — issued in continuation of the compensation cess provisions under GST law.
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.
