Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 26/2023 dated 17th July, 2023 to extend the 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 31st day of August, 2023 stands waived. Earlier, the amnesty scheme was valid till 30th June, 2023.
Source: Central Board of Indirect taxes and Customs (CBIC)
