Extension of various Amnesty Schemes for non-filers of GSTR-4, GSTR-9 & GSTR-10 till August 31, 2023

50th GST Council recommendation:

The 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, wherein it was recommended to extend the amnesty schemesto provide relaxation in case of non filing of Form GSTR-4, Form GSTR-9, and Form GSTR-10 returns, regularisation of orders issued under Section 62 and applicationfor the revocation of cancelled registration etc.which expired on June 30, 2023 till August 31, 2023.

Notification:

The CBIC has issued various Notifications all dated July 17, 2023 in pursuance of the recommendations of the 50th GST Council Meeting:

Notification No. 26/2023 – Central Tax dated July 17, 2023

Due date of the Amnesty Scheme to GSTR-10 non-filers has been extended to August 31, 2023

Notification No. 25/2023 – Central Tax dated July 17, 2023

Due date of the Amnesty Scheme to GSTR-9 non-filers has been extended to August 31, 2023

Notification No. 24/2023 – Central Tax dated July 17, 2023

Due Date for the Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 has been extended to August 31, 2023

Notification No. 23/2023 – Central Tax dated July 17, 2023

Due Date for the Extension of the time limit for the application for revocation of cancellation of registration has been extended to August 31, 2023

Notification No. 22/2023 – Central Tax dated July 17, 2023

Due date of the Amnesty Scheme to GSTR-4 non-filers has been extended to August 31, 2023

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