Background:
Earlier, the 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, wherein it was recommended to extend the amnesty scheme which expired on June 30, 2023 till August 31, 2023. The amnesty scheme was introduced to provide relaxation in case of specified defaults and regularisation of orders such as non-filing of Form GSTR-4, Form GSTR-9, and Form GSTR-10 returns, for the revocation of cancelled registration etc.
Now, the CBIC has issued various Notifications all dated July 17, 2023 in pursuance of the recommendations of the 50th GST Council Meeting:
|
Notification |
Subject |
|
No. 22/2023 – Central Tax |
Due date of the Amnesty Scheme to GSTR-4 non-filers was extended to August 31, 2023 |
|
No. 23/2023 – Central Tax |
Due Date for the Extension of the time limit for the application for revocation of cancellation of registration was extended to August 31, 2023 |
|
No. 24/2023 – Central Tax |
Due Date for the Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 was extended to August 31, 2023 |
|
No. 25/2023 – Central Tax |
Due date of the Amnesty Scheme to GSTR-9 non-filers was extended to August 31, 2023 |
|
No. 26/2023 – Central Tax |
Due date of the Amnesty Scheme to GSTR-10 non-filers was extended to August 31, 2023 |
The Notifications can be accessed at: https://egazette.gov.in/WriteReadData/2023/247376.pdf , https://egazette.gov.in/WriteReadData/2023/247377.pdf
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