10 April 2023
Gist of Notifications issued by CBIC on 31 March 2023
In its 49th meeting, the GST Council recommended various amnesty schemes to regularize the pending compliances. To give effect to those, the Central Board of Indirect Taxes and Customs (CBIC) has issued the following notifications:
 
Sr. No. Notification No Gist
1 02/2023 - Central Tax Amnesty for taxpayers under Composition Scheme

The said Notification provides capping of late fees in case of delay in filing of Quarterly/Annual Return in Form GSTR-4 for the period July 2017 to March 2018, FY 2018-19, 2019-20, 2020-21 and 2021-22 as under:
  • INR 500*
  • Nil in case of nil return
Condition: Composition taxpayers should file pending Form GSTR-4 between 1 April 2023 to 30 June 2023.

*Total late fee under CGST and SGST
2 03/2023 - Central Tax One-time extension for making an application for revocation of canceled registration

Applicability: Registration has been canceled on or before 31 December 2022 on account of non-filing of returns.

The procedure for applying for revocation has been outlined as under:
  • Furnish all pending returns upto the effective date of registration cancellation after duly paying applicable taxes, interest, penalty and late fees.
  • Thereafter, apply for revocation of cancellation of registration on or before 30 June 2023.
The benefit of the above extension is also available when the appeal against:

(a) the order of cancellation of registration or
(b) order rejecting an application for revocation of cancellation has been rejected on the ground of failure to adhere to the time limit specified under Section 30(1) of the Act.
3 04/2023 - Central Tax In case where Aadhar authentication is opted for at the time of applying for registration, the date of application shall be considered to be earlier of date of completing the Aadhar authentication or 15 days from submitting the application. (Change will apply retrospectively from 26 December 2022).
4 06/2023 - Central Tax Amnesty for deemed withdrawal of best judgment assessment order passed under Section 62 of CGST Act

Applicability: Registered persons against whom Best Judgement Assessment order has been issued on or before 28 February 2023, and have failed to furnish a valid return within 30 days from the date of service of such order.

The said Notification provides for deemed withdrawal of assessment order passed if:

i. Valid return is furnished on or before 30 June 2023
ii. Applicable Interest and late fee is paid

The said option is available irrespective of the appeal status against the subject order (if the appeal is filed in the matter).
5 07/2023 - Central Tax Amnesty for undertaking annual compliances for past years

The said Notification provides for amnesty in case of failure to furnish GSTR-9 for FY 2017-18 to FY 2021-22 and rationalizes the late fees in case of delay in filing GSTR-9 for FY 2022-23 onwards.

For annual returns pertaining to FY 2017-18 to FY 2021-22 and filed in the interim of 1 April 2023 to 30 June 2023, late fees shall be capped to INR 10,000 each under CGST and SGST.

For annual returns pertaining to FY 2022-23 onwards:

Aggregate turnover Quantum of late fees
Up to INR 50 million INR 50* per day, subject to a maximum of 0.04%* of the turnover in the state

*Total late fee under CGST and SGST
INR 50 million to INR 200 million INR 100* per day, subject to a maximum of 0.04%* of the turnover in the state

*Total late fee under CGST and SGST
More than INR 200 million INR 200* per day, subject to a maximum of 0.5%* of the turnover in the state

*Total late fee under CGST and SGST
6 08/2023 - Central Tax Amnesty scheme for GSTR-10 non-filers

Late has been capped to INR 1000* in case of delay in filing of Final return vide Form GSTR-10, subject to the condition that same is filed in the interim of 1 April 2023 to 30 June 2023.

*Total late fee under CGST and SGST
7 09/2023 - Central Tax Extension of the time-limit for passing orders under Section 73

The said Notification extends the time limit for passing an order under Section 73 of the Act for recovery of tax not paid/short paid/erroneously refunded/Input Tax Credit (ITC) wrongly availed or utilized, relating to FY 2017-18 to FY 2019-20 as under:

Financial Year Existing time limit Revised time limit
FY 2017-18 30 September 2023 31 December 2023
FY 2018-19 31 December 2023 31 March 2024
FY 2019-20 31 March 2024 30 June 2024

The above timelines are for issuing orders. The time limit for issuance of Show Cause Notice as per Section 73(2) is at least three months prior to the time limit for issuing an order.
8 02/2023 - Compensation Cess (Rate) The rate of compensation cess for various products has been revised.
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