CBIC waives late fee for default in filing Form GSTR 10 & GSTR 9

CBIC vide notification dated 17th July, 2023 has issued following amendments to the notifications providing waiver of late fee for default in filling Form GSTR 10 and GSTR 9:

The CBIC has amended Notification No. 08/2023-Central Tax dated 31.03.2023, to provide waiver of the late fees in excess of Rs.1000 (Rs.500 CGST + Rs. 500 SGST), for the registered persons who fails to furnish return in FORM GSTR-10 i.e. final return by the due date, subject to the condition that the said returns are furnished between the period from 1^st April, 2023 to 31^st August, 2023.

The CBIC also amended Notification No. 07/2023-Central Tax dated 31.03.2023, to provide waiver of total amount of late fees which is in excess of Rs. 20,000 (Rs, 10,000 CGST + Rs. 10,000 SGST) for failure to furnish Annual return in Form GSTR 9 for any of the financial years from 2017-18 to 2021-22 by the due date, subject to the condition that the said returns are furnished between the period from 1^st April, 2023 to 31st August, 2023.