- Late fee for GSTR 4 filed between Apr 1-Jun 30, 2023, for the quarters from Jul 2017-Mar 2019 or FY 2019-20 to FY 2021-22, will be restricted to Rs. 500.
- Special procedure for revocation of cancelled registration introduced. Application must be filed before Jun 30, 2023, and after filing all returns with tax payment up to cancellation date.
- The biometric-based Aadhaar authentication and taking a photograph of the applicant have been amended as a proviso to the sub rule (4A).
- Sub-rule (4B) has been amended to give effect to the proviso in sub-rule (4A), making it applicable only to the state of Gujarat.
- Special assessment procedure for non-filers introduced. Assessment will be withdrawn if returns are furnished on or before Jun 30, 2023, with interest and late fees payment.
- Late fee for GSTR 9 filed late between Apr 1-Jun 30, 2023, will be restricted to Rs. 20,000 for FY 2017-18 to 2021-22.
- Late fees for GSTR 9 from FY 22-23 onwards will be as follows :
T/O LATE FEES
0- 5cr Rs 50 per day , max 0.04% of t/o
5-20cr Rs 100 per day, max 0.04% of t/o
>20cr Rs 200 per day, max 0.5% of t/o - Late fee for GSTR 10 filed late between Apr 1-Jun 30, 2023, will be restricted to Rs. 1,000.
- Time limit for orders under section 73(9) extended for
FY 17-18 up to Dec 31, 2023,
FY 18-19 up to Mar 31, 2024, and
FY 19-20 up to Jun 30, 2024.
