Notification 8/2023 - Central Tax
Date: March 31, 2023
Effective From: March 31, 2023
Subject
Amnesty to GSTR-10 non-filers
Content
S.O.1563(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the d…