Vide Notification No. 03/2023 - Central Tax dated 31-03-2023, amnesty scheme has been provided in the past cases, where registration has been cancelled on account of non-filing of the returns, but application for revocation of cancellation of registration could not be filed within the time specified in section 30 of CGST Act, by allowing such persons to file such application for revocation by a specified date, subject to certain conditions.

Extracts of above notification

The Central Government notifies that RP,

whose registration has been cancelled u/s 29(2)(b) or (c) on or before the 31st Dec, 2022, and

who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30

shall follow the following special procedure for revocation of cancellation of such registration, namely:–

(a) RP may apply for revocation of cancellation of such registration upto 30^th June, 2023;

(b) application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns;

(c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.

Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act.

Vide Notification No. 06/2023 - Central Tax dated 31-03-2023, an amnesty scheme has been provided for conditional deemed withdrawal of assessment orders in past cases where the concerned return could not be filed within 30 days of the assessment order but has been filed along with due interest and late fee upto a specified date, irrespective of whether appeal has been filed or not against the assessment order, or whether the said appeal has been decided or not.

Extracts of above notification

the Central Government notifies that the registered persons

who failed to furnish a valid return within 30 days from the service of the assessment order issued on or before the 28^th Feb, 2023 u/s 62(1),

in respect of such RP, said assessment order shall be deemed to have been withdrawn, if such RP follow the special procedures as specified below, namely,-

(i) the RP shall furnish the said return on or before the 30th day of June 2023;

(ii) the return shall be accompanied by payment of interest due u/s 50(1) and the late fee payable u/s 47

irrespective of whether or not an appeal had been filed against such assessment order u/s 107 or whether or not the appeal, if any, filed against the said assessment order has been decided.

Vide Notification No. 09/2023 - Central Tax dated 31-03-2023, the Government extends the time limit specified u/s 73(10) for issuance of order u/s 73(9), for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as specified below, namely:–

(i) for the financial year 2017-18, up to the 31st Dec, 2023;

(ii) for the financial year 2018-19, up to the 31st March, 2024;

(iii) for the financial year 2019-20, up to the 30th June, 2024.

Presently, late fee of Rs 200 per day (Rs 100 CGST + Rs 100 SGST), subject to a maximum of 0.5% of the turnover in the State or UT (0.25% CGST + 0.25% SGST), is payable in case of delayed filing of annual return in FORM GSTR-9.

Vide Notification No. 07/2023 - Central Tax dated 31-03-2023, late fees has been reduced for delayed filing of GSTR-9 from FY 2022-23 onwards as follows

Vide Notification No. 07/2023 - Central Tax dated 31-03-2023, one time amnesty scheme has been provided to those RP who has not filed GSTR-9 for the FY 2017-18 to 2021-22:

Extract of above notification

RPs who fail to furnish the return u/s 44 by the due date for any of the FY 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22,

but furnish the said return between 01-04-2023 to 30-06-2023,

late fee u/s 47 payable in respect of the said return, shall stand waived which is in excess of Rs.10,000 + Rs.10,000

Vide Notification No. 02/2023-Central Tax dt. 31-03-2023, one time amnesty scheme has been provided to those RP who has not filed GSTR-9 for the FY 2017-18 to 2021-22:

Extract of above notification

Late fees reduced to Rs.250 or nil for FY 2017-18 to 2021-22 if GSTR-4 filed between 01-04-2023 to 30-06-2023

the amount of late fee payable u/s 47 shall stand waived which is in excess of Rs.250 and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023.

Vide Notification No. 08/2023 - Central Tax dated 31-03-2023, one time amnesty scheme has been provided to those RP who has not filed GSTR-10 after cancellation of GST registration.

Extract of above notification

Late fees reduced to Rs.500 + 500 for all RPs

the Central Government waives late fee payable u/s 47,

which is in excess of Rs.500

for the RPs who fail to furnish GSTR-10 by the due date but furnish the said return between the period 01-04-2023 to 30-06-2023.