Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the CGST Act - Conditions notified. - 07/2023 - Central GST (CGST)

..... MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 07/2023 CENTRAL TAX New Delhi, the 31st March, 2023 G.S.R. 250(E). In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to b .....

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Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the CGST Act - Conditions notified. - 07/2023 - Central GST (CGST)

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..... unt calculated at 0.02 per cent. of turnover in the State or Union territory. 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 1 [ 31st day of August, 2023 ] , the total amount of late fee under section 47 of the said Act payable in respect of the said re .....

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Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the CGST Act - Conditions notified. - 07/2023 - Central GST (CGST)

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