GST Amnesty Scheme: With just a few days left, taxpayers should take advantage of the extended deadline for the GST Amnesty scheme, designed to provide relief to those who have acquired assessment orders under Section 62 of the CGST Act. The original form submission deadline of June 30, 2023, was pushed to August 31, 2023, as stated in the recent notification. The Amnesty Scheme aids taxpayers who obtained assessment orders under Section 62 of the CGST Act.
The GST Amnesty Scheme has been extended for GSTR 4, GSTR-9, and GSTR-10 non-filers by the Central Board of Indirect Taxes and Customs (CBIC). The purpose of the amnesty scheme is to provide assistance to taxpayers who have not submitted GSTR-4, GSTR-9, or GSTR-10, among other GST returns.
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What is the GST Amnesty scheme?
Everyone liable to pay or file their GST returns must do so by complying with all rules and deadlines. In the case of GST, one must file file their GST returns in a sequential manner. If the deadline for the same passes, then a taxpayer may have to pay penalties for missing their filings.
The government offers the benefit of the GST Amnesty scheme, which enables taxpayers to file their outstanding GST returns without paying excessive fines, in order to save citizens from such implications.
Why should one avail GST Amnesty scheme?
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Amnesty Scheme for Revocation of Cancellation of Registration
Registered person whose registration was cancelled on or before 31.12.2022 on account of non filing of returns and who-
(a) failed to apply for revocation within the specified time period; or
(b) whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the prescribed time limit.
may apply for REVOCATION OF CANCELLATION on or before 31.08.2023 after furnishing all returns, due upto the effective date of cancellation of registration, along with payment of tax with interest, penalty and late fees in respect of such returns.
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GST Amnesty scheme for FORM GSTR-4
According to Central Tax Notification 24/2023, the period for claiming benefits under this program has been extended from June 30 to August 31, 2023.
GST Amnesty Scheme for GSTR-9 Annual return
According to Central Tax Notification 25/2023, the application period for the amnesty program for GSTR-9 non-filers has been extended from June 30 to August 31, 2023. In order to avoid fines or other repercussions, non-filers of the GST annual return must take advantage of this extension and complete their filing requirements.
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GST Amnesty Scheme for FORM GSTR-10
The deadline for GSTR-10 non-filers has been moved from 30 June to 31 August 2023 in accordance with Central Tax Notification 26/2023, giving them more time to comply. It is essential that those who haven’t finished their GSTR-10 returns yet take advantage of this extra time to finish the process.
Summary of GST Amnesty Scheme for GSTR-4, GSTR-9 & GSTR-10 is as follows:
| Form No. | Applicable for | Late fee if Nil return | Late fee if taxable return |
| GSTR-4 | July 2017 to March 2019 or for FY 2019-20 to 2021-22 | Nil | Rs 500 (Rs 250 CGST + Rs 250 SGST) |
| GSTR-9 | FY 2017-18 to 2021-22 | NA | Rs 20,000 (Rs 10,000 CGST + Rs 10,000 SGST) |
| GSTR-10 | July 2017 to May 2023 | Rs 1,000 (Rs 500 CGST + Rs 500 SGST) | Rs 1,000 (Rs 500 CGST + Rs 500 SGST) |
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