Amnesty Scheme for GSTR-4 non-filers

GST Notification 02/2023-Central Tax dt.31-Mar-2023

For GST Notification 02/2023

GST Notification – 02/2023: Late fee over Rs.500 per return (Rs.250 each under CGST and SGST) is waived (no late fee if the return is nil) for taxpayers who are yet to file GSTR 4 for tax period July 17 to March 22, but file the same between 1st Apr’23 to 30th Jun’23


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