For GST Notification 07/2023

GST Notification – 07/2023:

“GST amnesty scheme for GSTR-9 delayed filing- Late fee in excess of Rs.20,000 (Rs.10,000 each CGST and SGST) is waived of for delayed filing of GSTR9 for years 2017-18 up to 2021-22 if filed between 1st April 2023 to 30th June 2023.
Rationalisation of late fee for delaying the filing of GSTR9 FY 2022-23 onwards

Registered persons with Turnover up to Rs.5 crore is fixed at Rs. 50 per day subject to max cap 0.04% of turnover (0.02% each CGST and SGST).
Registered persons with turnover more than Rs.5 crore to 20 crore is fixed at Rs 100 per day subject to max cap 0.04% of turnover (0.02% each CGST and SGST)”””