To be published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section-(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 02/2023-Central Tax
New Delhi, the 31st March, 2023
G.S.R. 245(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 makes the following
further amendments in the notification of the Government of India, the Ministry
of Finance (Department of Revenue), No. 73/2017 Central Tax, dated the 29th
December, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 1600(E), dated the 29th
December, 2017, namely:
In the said notification, after the sixth proviso, the following proviso shall be inserted, namely:
Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 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.
[F. No. CBIC-20013/1/2023-GST]
ALOK KUMAR, Director
Note : The principal
notification No. 73/2017 Central Tax, dated the 29th
December, 2017 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 1600(E), dated the 29th December,
2017 and was last amended, vide notification number 12/2022 Central Tax, dated
the 5th July, 2022 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number
G.S.R. 515(E), dated the 5th July, 2022.