| Number | Date | Subject | Download |
|---|---|---|---|
| 07/2023- Central Tax | 31-Mar-2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers | English |
| 07/2023- Central Tax | 31-Mar-2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers | Hindi |
S.O……(E).– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23 onwards, which is in excess of amount as specified in Column (3) of the Table below, for the classes of registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish the return by the due date, namely:—