Last Date 30 June for Amnesty Scheme under GST

· For Non-Filers of GSTR-4 | GSTR-9 | GSTR-10 | Returns

· For Revocation of Cancellation of Registration

· For Deemed withdrawal of Best Judgement Assessment order

[Central Board of Indirect Taxes and Customs dated 13.06.2023]

GST Amnesty Scheme	For more details, please refer
Late fee for filling of FORM GSTR-4 returns for the quarters from July 2017 to March 2019 or for the F.Y.s from 2019-20 to 2021-22 has been reduced to · Nil for Nil returns · ₹ 500/- (₹ 250/- CGST + ₹ 250/- SGST) for other than Nil returns If returns are filed on or before 30.06.2023	Notification No. 02/2023-Central Tax dated 31.03.2023
Maximum late fee is restricted to ₹ 20,000/- (₹ 10,000/- CGST + 10,000/- SGST) for filing of Annual Return in FORM GSTR-9 for any F.Y. from 2017-18 to 2021-22 if filed on or before 30.06.2023	Notification No. 07/2023- Central Tax dated 31.03.2023
Late fee for filing of Final Return in FORM GSTR-10 has been reduced to ₹ 1,000/- (₹ 500/- CGST + ₹ 500/- SGST) if filed on or before 30.06.2023	Notification No. 08/2023-Central Tax dated 31.03.2023
Registered persons whose registrations was cancelled on or before 31.12.2022 due to non-filing of returns, may file application for revocation of cancellation of registration after filing of all returns pending upto the effective date of cancellation of registration alongwith payment of due tax, interest, penalty and late fee thereon on or before 30.06.2023	Notification No. 03/2023-Central Tax dated 31.03.2023
Best judgement Assessment orders issued on or before 28.02.2023 for non-furnishing of valid FORM GSTR-3B returns will be deemed to be withdrawn if such returns are filed on or before 30.06.2023 alongwith payment of due tax, interest and late fee thereon	Notification No. 06/2023-Central Tax dated 31.03.2023

[Source: ToI/13.06.2023]