| Date: |
31-03-2023
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| Notification No: |
NOTIFICATION NO. 08/2023 – CENTRAL TAX
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
[F. No. CBIC-20013/1/2023-GST] |
| Subject: |
Amnesty to GSTR-10 non-filers
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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION NO. 08/2023 – CENTRAL TAX
New Delhi, dated the 31st March, 2023
S.O.....(E).— In exercise of the powers conferred by section 128 of the
Central Goods and Services Tax Act, 2017
(12 of 2017), the Central Government, on the recommendations of the Council,
hereby waives the amount of late fee
referred to in section 47 of the Act, which is in excess of five hundred rupees
for the registered persons who fail to
furnish the final return in FORM GSTR-10 by the due date but furnish the said
return between the period from the
1st day of April, 2023 to the 30th day of June, 2023.
[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director
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