Notification No.

Particulars

NOTIFICATION NO. 02/2023–CENTRAL TAX

Amnesty to GSTR-4 non-filers

Relief has been given to many taxpayers who did not file GSTR-4 yet but will file between 1st April 2023 to 30th June 2023 for periods July 2017-March 2019 or FY 2017-18 to 2021-22. The late fee over Rs.500 per return (Rs.250 each under CGST and SGST) is waived (no late fee if the return is nil).

NOTIFICATION NO. 03/2023–CENTRAL TAX

Extension of time to apply for revocation of cancellation of GST registration

If GST registration is cancelled on or before 31st December 2022 under clauses (b)/(c) of Section 29(2) of the CGST Act and missed filing revocation by the due date under the law, they can file application for revocation by 30th June 2023. 

NOTIFICATION NO. 04/2023–CENTRAL TAX

Central Goods and Services Tax (Amendment) Rules, 2023

CGST Rule 8(4A) is revised to segregate cases of just Aadhaar authentication and cases of biometric-based authentication. The time limit to undergo Aadhaar authentication for GST registration is the date of such authentication or 15 days from the date of application in part B of REG-01, whichever is earlier. People identified based on data analysis and risk parameters must undergo biometric-based Aadhaar authentication with photographs with submission of documents either on the GST portal or at facilitation centres.

NOTIFICATION NO. 05/2023–CENTRAL TAX

Seeks to amend Notification No. 27/2022-Central Tax, dated the 26th December, 2022

The proviso to CGST Rule 8(4A) will apply to only GST registration applicants in Gujarat. The proviso states that people identified based on data analysis and risk parameters must undergo biometric-based Aadhaar authentication with photographs with submission of documents.

NOTIFICATION NO. 06/2023–CENTRAL TAX

Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

The Central Government hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely,-

1. the registered persons shall furnish the said return on or before the 30th day of June 2023;
2. the return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 of the said Act,

irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.

NOTIFICATION NO. 07/2023–CENTRAL TAX

Central Government, recommendations of the Council, waives the amount of late fee referred to in section 47 of the CGST Act

The central Government waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23 onwards, which is in excess of amount as specified in Column (3) of the Table below, for the classes of registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish the return by the due date, namely:—

TABLE

Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees.

NOTIFICATION NO. 08/2023 – CENTRAL TAX

Waives the amount of late fee referred to in section 47 of the CGST Act - 08/2023

The central Government 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 due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023.

NOTIFICATION NO. 09/2023 – CENTRAL TAX

This is modification of the Notification No. 35/2020-Central Tax, dated the 3rd April, 2020

Extension of time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the CGST Act, 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 31^st December, 2023;

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

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