Late Fee Waiver – Final Return (GSTR-10) Filing Extended

Notification No.: 26/2023 – Central Tax
Date of Notification: 17th July 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 45 – Final return (FORM GSTR-10)
  • Section 47 – Levy of late fee
  • Section 128 – Power to waive late fee
• Earlier Notification Amended:
  • Notification No. 08/2023 – Central Tax, dated 31st March 2023 – Late fee waiver for final return (GSTR-10)

Summary of Notification:

1. This notification amends Notification No. 08/2023 – Central Tax, which provided waiver/reduction of late fee for filing final return in FORM GSTR-10.
2. The amnesty window for filing pending GSTR-10 with reduced late fee has been extended.
3. The earlier deadline of 30th June 2023 has been substituted with 31st August 2023, allowing more time for taxpayers to regularize compliance after cancellation of registration.
4. The notification is deemed to have come into force from 30th June 2023, ensuring uninterrupted relief.

Source: Notification No.: 26/2023 – Central Tax