CBIC Extends GST Amnesty Scheme For GSTR-9 & GSTR-10 For Non-Filers

Update: 2023-07-18 13:00 GMT
Click the Play button to listen to article
story

The Central Board of Indirect Taxes and Customs (CBIC) has extended the GST Amnesty Scheme for GSTR-9 & GSTR-10 for non-filers.The deadline for submitting the GSTR-10 form has been moved from the original 30th June 2023 to the 31st August 2023, according to the notification.GSTR-9 & GSTR-10 non-filers are allowed an additional amount of time to complete their filing requirements as...

Your free access to Live Law has expired
Please Subscribe for unlimited access to Live Law Archives, Weekly/Monthly Digest, Exclusive Notifications, Comments, Ad Free Version, Petition Copies, Judgement/Order Copies.

The Central Board of Indirect Taxes and Customs (CBIC) has extended the GST Amnesty Scheme for GSTR-9 & GSTR-10 for non-filers.

The deadline for submitting the GSTR-10 form has been moved from the original 30th June 2023 to the 31st August 2023, according to the notification.

GSTR-9 & GSTR-10 non-filers are allowed an additional amount of time to complete their filing requirements as a result of the Central Government's decision to extend the deadline.

Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc.

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called a Final Return. This is a statement of stocks held by such taxpayer on the day immediately preceding the date from which cancellation is made effective.

Notification No. 26/2023 & 25/2023

Date: 17/07/2023

Notification No. 25/2023

Click Here To Read The Notification No. 26/2023


Full View


Tags:    

Similar News