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GSTR-4 Amnesty Scheme for pending returns from July 2017 to Mar 2022.

To provide relief to large number of taxpayers with pending returns in form GSTR-4, GST Council in the 49th meeting held on February 18, 2023 had recommended to bring amnesty scheme in respect of all such pending GSTR-4 by way of conditional waiver / reduction of late fee.

To bring this scheme into effect, CBIC has issued Notification No. 02/2023 - Central Tax dated March 31, 2023 with following benefits.

Who can avail the amnesty scheme?

Any taxpayer whose GSTR-4 is pending for any period between July 2017 to Mar 2022.

What will be maximum penalty under amnesty scheme?

A) For taxpayers with zero tax payable - Penalty is absolutely Nil.

B) For other taxpayers - Maximum penalty will be Rs.500/- per return (250/- CGST + 250/- SGST).

Conditions for amnesty scheme?

To avail the benefit of this scheme taxpayer need to file his pending GSTR-4 between the period 01.04.2023 to 30.06.2023.  What is the effective dat.......
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Amnesty Scheme


Late Fee Waiver



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Apr 1, 2023


By: Lokesh | Dt: Apr 1, 2023

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