Amnesty Scheme and Rationalisation of late fee on GSTR-9 and GSTR-9C.

To provide relief to large number of taxpayers, GST Council has recommended to provide an amnesty scheme in case of pending Annual Returns i.e. GSTR-9 and GSTR-9C with reduced late fee.

GST Council has also recommended to rationalise the general late fees applicable on late filing of GSTR-9 and GSTR-9C. 

To bring this scheme into effect, CBIC has issued Notification No. 07/2023 - Central Tax dated March 31, 2023 with following terms and conditions.

Rationalisation of general late fee on GSTR-9 and GSTR-9C?

CBIC vide Notification No.07/2023 - Central Tax has also reduced the general late fee applicable on late filing of GSTR-9 and GSTR-9C, which is as follows.

Amnesty scheme for pending GSTR-9 and GSTR-9C?

:

Amnesty Scheme

:

GSTR-9

:

GSTR-9C

:

Late Fee Waiver

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