Extension of Deadlines for GST Amnesty Schemes till 31st August 2023
1.Extension of Amnesty Scheme for Non-Filers of GSTR-4
The deadline for non-filers of GSTR-4 has been extended from 30th June to 31st August, 2023 under the amnesty scheme, vide Central Tax Notification 22/2023. This extension provides taxpayers with more time to fulfill their filing obligations under the amnesty scheme. It is crucial for those who have not yet submitted their GSTR-4 returns to take advantage of this extended deadline and comply with the requirements.
Amnesty Scheme for Non-Filers of FORM GSTR-4 by Composition Taxpayers
Amnesty Scheme extended till 31 August, 2023
Late fee for non-filers of return in FORM GSTR-4 for the quarters from July 2017 to March 2019 or for the Financial Years from 2019-20 to 2021-22 by the due date has been reduced if the said return is furnished between the period from 01.04.2023 to 31.08.2023
| S. No | Amount of Tax payable as per Return | Amount of late fee |
| 1 | Nil | Nil |
| 2 | other than NIL Amount of late fee | 500/-(2250/- plus 250/-) |
2.Time Limit Extension for Revocation of Cancellation of Registration under Amnesty Scheme
The time limit for applying for the revocation of cancelled registration under the amnesty scheme has also been extended from 30th June to 31st August, 2023, vide Central Tax Notification 23/2023. This extension allows businesses that had their registrations cancelled to regularize their status by applying for revocation within the extended timeframe. It is important for affected businesses to utilize this opportunity to rectify their registration status and ensure compliance.
Registered person whose registration was cancelled on or before 31.12.2022 on account of non-filing of returns and who-
(a) failed to apply for revocation within the specified time period; or
(b) whose Appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the prescribed time limit.
may apply for REVOCATION OF CANCELLATION on or before 31.08.2023
after furnishing all returns, due up to the effective date of cancellation of registration, along with payment of tax with interest, penalty and late fees in respect of such returns
3.Extension of Deadline under Amnesty Scheme for Non-Filers of GSTR-9/9C
For taxpayers who have not filed their GSTR-9/9C returns, this extension in deadline of amnesty scheme provides an opportunity to rectify this non-compliance. The deadline for availing the benefits of the amnesty scheme for non-filers of GSTR-9 has been extended from June 30 to August 31, 2023, vide Central Tax Notification 25/2023. It is crucial for non-filers of GST annual return to utilize this extension and fulfill their filing obligations to avoid any penalties or legal consequences
Amnesty Scheme for Non-Filers of Annual Return
Maximum late fee for non-filers of Annual Return in FORM GSTR-9 for any of the Financial Years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22 by the due date has been restricted to 20,000/- (10,000/- plus 10,000/-) if the said return is furnished on or before 31.08.2023
4.Extension of Deadline under Amnesty Scheme for Non-Filers of GSTR-10
This amnesty scheme caters to taxpayers who have not filed their GSTR-10 final return. The deadline for non-filers of GSTR-10 has been extended from 30th June to 31st August, 2023 vide Central Tax Notification 26/2023, providing them with additional time to rectify their non-compliance. It is imperative for those who have not yet submitted their GSTR-10 returns to make use of this extended deadline and fulfill their filing requirements
Amnesty Scheme for Non-Filers of Final Return in Form GSTR-10
Late fee for non-filers of Final Return in Form GSTR-10 by the due date has been reduced to Rs 1000/- (500/- plus 500/-) if the said return is furnished between 01.04.2023 to 31.08.2023