Notification No. 08/2023 - Central Tax [Waiver of late fee for late furnishing of GSTR-10]

Notification No. 68/2020 - Central...

Notification No. 08/2023 - Central...

Notification No. 08/2023 - Central Tax dated 31-03-2023

In exercise of the powers conferred by section 128 of the CGST Act, 2017,

Late fees reduced to Rs.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 [1][31-08-2023]

[1] Substituted for words “30th day of June, 2023” by Notification No. 26/2023-Central Tax dt. 17-07-2023 wef 30-06-2023