49th GST Council Meeting, held on 18th February 2023, recommended the introduction of New Amnesty Scheme under the following circumstances –
Acting on the same, Central Board of Indirect Taxes and Customs issued various notifications giving effect to various amnesties. The same is taken up and explained in the present article.
Before going into briefs of various amnesties introduced post 49th GST Council Meeting, let us go through the notifications through which the amnesties are notified.
The following table summarizes all the amnesties as introduced vide various notifications issued on 31st March 2023 –
Notification No. | Corresponding amnesties |
Notification No. 02/2023- Central Tax | Amnesty to GSTR-4 non-filers |
Notification No. 03/2023- Central Tax | Amnesty for revocation of cancellation of GST registration |
Notification No. 06/2023- Central Tax | Amnesty for deemed withdrawal of assessment orders being issued under section 62 of the Central Goods and Services Tax Act, 2017 |
Notification No. 07/2023- Central Tax | Amnesty to GSTR-9 non-filers |
Notification No. 08/2023- Central Tax | Amnesty to GSTR-10 non-filers |
Registered person who failed to furnish return in Form No. GSTR-4 will be benefited with waiver of late fees under the Amnesty Scheme in the following manner [notification no. 02/2023- Central Tax dated 31st March 2023] –
Particulars | Late fees payable under Amnesty Scheme |
Total amount of central tax payable is NIL | No late fees payable |
Any other case | INR 500 (i.e. INR 250 CGST + INR 250 SGST) |
Pending returns in Form GSTR-4 should be furnished between the periods 1st April 2023 till 30th June 2023.
Registered person who failed to furnish return in Form No. GSTR-9 will be benefited with waiver of late fees under Amnesty Scheme in the following manner [notification no. 07/2023- Central Tax dated 31st March 2023] –
Financial Year 2017-2018, 2018-2019, 2019-2020 and 2021-22.
INR 20,000 (INR 10,000 CGST + INR 10,000 SGST)
Pending returns in Form GSTR-9 should be furnished between the periods 1st April 2023 till 30th June 2023.
Registered person who failed to furnish final return in Form No. GSTR-10 will be benefited with waiver of late fees under Amnesty Scheme in the following manner [notification no. 08/2023- Central Tax dated 31st March 2023] –
INR 1,000 (INR 500 CGST + INR 500 SGST)
Pending returns in Form GSTR-10 should be furnished between the periods 1st April 2023 till 30th June 2023.
The benefit under Amnesty Scheme is available only if the following conditions are satisfied –
Notably, Amnesty Scheme benefit is also available to the person who preferred an appeal against the order cancelling registration or order rejecting application for revocation of cancellation of registration and such appeal is rejected. Such rejection of appeal should be on the ground of failure to satisfy the time limit prescribed under section 30.
Registered person can apply for revocation of cancellation of GST registration up to 30th June 2023.
Notably, revocation application can be filed on satisfying the following conditions –
The benefit under the Amnesty Scheme is available only if the following conditions are satisfied –
The assessment order so issued will be deemed to have been withdrawn on satisfying the prescribed conditions.
Notably, the prescribed conditions to be satisfied for deemed withdrawal of assessment order are –
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