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GSTR-10 Amnesty Scheme till 30 June 2023.

To provide relief to large number of taxpayers with pending returns in form GSTR-10 (i.e. Final Return u/s 45), GST Council in the 49th meeting held on February 18, 2023 had recommended to bring amnesty scheme in respect of all such pending GSTR-10 by way of conditional waiver / reduction of late fee.

To bring this scheme into effect, CBIC has issued Notification No. 08/2023 - Central Tax dated March 31, 2023 with following benefits.

Who can avail the amnesty scheme?

Any taxpayer whose GSTR-10 is pending for any period.

What will be maximum late fee under amnesty scheme?

Maximum late fee will be Rs.1,000/- per return (500/- CGST + 500/- SGST).

Conditions for amnesty scheme?

To avail the benefit of this scheme taxpayer need to file his pending GSTR-10 between the period 01.04.2023 to 30.06.2023.  What is the effective date of Amnesty Notification? The Noti.......
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GSTR-10
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Amnesty Scheme
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Late Fee Waiver
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Apr 2, 2023


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