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. 08/2023-Central Tax
(Amendment
History)
New Delhi, the 31st March, 2023
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 due date but furnish the said return between the period from the 1st day of April, 2023 to the 1[31st day of August, 2023] [helldodold[30th day of June, 2023]helldod].
[F. No. CBIC-20013/1/2023-GST]
ALOK KUMAR, Director
1. Substituted Vide:-Notification No. 26/2023-Central Tax dt. 17.07.2023 (w.e.f 30.06.2023)
| CGST NOTIFICATION NO. & DATE |
EFFECT OF NOTIFICATION |
RELATED NOTIFICATION NO. & DATE |
| 08/2023-Central Tax, Dt. 31-03-2023 | Seeks to waive the amount of late fee u/s 47, 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. 26/2023- Central Tax Dt. 17.07.2023 Seeks to amend Notification No 08/2023 CT to extend the time limit for waiver the amount of late fee u/s 47, 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 31st day of August, 2023 |