CBIC notifies amnesty scheme for filing of GST final return in Form GSTR-10
Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 8/2023 dated 31st March, 2023 to notify amnesty scheme for filing of GST Final return in Form GSTR-10.
The amount of late fee which is in excess of INR1000 ( INR 500 CGST and INR 500 SGST) for the registered persons who fails to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023 stands waived.
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