49th GST Council Meeting: GST Amnesty Scheme for GSTR 4, GSTR 9 and GSTR 10

The 49th GST Council Meeting was held on 18th February 2023 in New Delhi under the Chairmanship of Finance Minister Nirmala Sitharaman. This meeting is being conducted within a span of three weeks from the Union Budget 2023.

The GST Council has inter-alia made the recommendations on the Amnesty Scheme in respect of the following pending returns –

  • GSTR 4 – Annual Return of Composition Taxpayers
  • GSTR 9 – Annual Return of Regular Taxpayers
  • GSTR 10 – Final Return

This recommendation will provide relief to many taxpayers by way of conditional waiver/ reduction of late fees.

The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1900376

 

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