[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (ii)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE  

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

 

NOTIFICATION NO. 08/2023 – CENTRAL TAX

 

New Delhi, dated the 31st March, 2023

S.O.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017  (12  of  2017), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail 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 1[31st day of August, 2023].

[F. No. CBIC-20013/1/2023-GST]

 

(Alok Kumar)  

Director

 

 

Notes:

 

Sr. No.

Change

Notification No.

Applicability date

Particulars of change

Remarks

1

Substituted

26/2023 Central Tax dated July 17, 2023

June 30, 2023

 Before it was read as "30th day of June, 2023"

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