Amnesty for filing the final return (GSTR 10) from July 2017 to March 2022

The CBIC has issued a notification giving effect to recommendations made by the GST Council vide Notification No. 8/2023-Central Tax (Rate) dated March 31, 2023, whereby there is a waiver of late fee as prescribed in section 47 of the CGST Act, which is more than Rs. 1,000/- (CGST – Rs. 500 + SGST- Rs. 500) for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from April 01, 2023, to June 30, 2023.

Hence, this Amnesty scheme for Final Return in FORM GSTR-10 has been provided if the said return is furnished in the period starting from April 01, 2023, to June 30, 2023, with a maximum payment of late fees of Rs 1,000/- (Rs 500 CGST + 500 SGST) only.

The Scheme for waiver of late fee for the FORM GSTR-10 is as follows:

S. No.	Form	Years	Present Scheme	Waiver	Condition
Late fees	Maximum Limit	Late fees	Maximum Limit
1	GSTR – 10	2017-18   2018-19 2019-20 2020-21 2021-22	Rs. 200 per day*	Rs. 10,000*	Rs. 200 per day*	Rs. 1,000*	File returns between April 01, 2023, to April 30, 2023

 

The Notification can be accessed at - https://taxinformation.cbic.gov.in/view-pdf/1009690/ENG/Notifications