Waiver of late fee on filing Form GSTR-4
CBIC has waived the late fee on return in FORM GSTR -4 (Quarterly return for composition Taxpayers) for the quarters July 2017 to March 2019 or from the financial years from 2019-20 to 2021-22 fully (where the total amount of central/State tax payable in the return is ‘nil’) or above INR 500 in other cases (INR 250 each for CGST and SGST), if the return(s) are filed between 1 April 2023 to the 30 June 2023.
[Notification no:02/2023–CT dated 31 March 2023]
Application for revocation of cancellation of registration
Where the GST registration of an assessee was cancelled due to non-filing of GST Returns (for composition taxpayers, within three months of the due date of furnishing the return for a financial year or by a normal taxpayer, non-furnishing the returns for a prescribed period) on or before 31 December 2022, and who has failed to apply for revocation of cancellation of registration within 30 days from the date of service of the cancellation order can follow the following special procedure for revocation of cancellation of registration:
- Apply for revocation of cancellation of GST registration upto 30 June 2023;
- The aforesaid application to be filed after furnishing the returns due upto the effective date of cancellation of registration and after payment of applicable tax along with applicable interest, late fee and penalty;
- No further extension of time period for filing the aforesaid application would be granted.
It has been clarified that the aforesaid procedure would also apply to the person whose appeal against the order of cancellation of registration or the order rejecting the application for revocation of cancellation of registration under section 107 of the CGST Act has been rejected on the ground of failure to adhere to the prescribed time limit.
[Notification no:03/2023–CT dated 31 March 2023]
Application for registration - Aadhaar authentication
Amendment to Rule 8(4A) of the Central Goods and Services Tax Rules, 2017 (‘CGST Rules’)
An applicant for GST registration, other than a person notified under Section 25(6D) of the CGST Act, opts for authentication of Aadhaar number, shall undergo Aadhaar authentication while submitting the application. In such a scenario, the date of submission of the application would be earlier of the following:
- Date of authentication of Aadhaar number; or
- 15 days from the date of submission of the application in Part B of FORM GST REG-01, whichever is earlier.
Further, a previous provision of rule 8(4A) have been mentioned as a proviso to the main rule.
Consequential changes as regards reference to Rule 8(4A) of the CGST Rules are made to Rule 8(4B) of the CGST Rules and notification no:27/2022–CT dated 26 December 2022.
[Notification no:04&05/2023–CT dated 31 March 2023]
Procedure for deemed withdrawal of an assessment order passed in case of registered persons who failed to furnish a valid return within a period of 30 days from the service of the assessment order
The assessment order issued due to non-filing of returns within 30 days of issuance of an assessment order shall be deemed to be withdrawn on following the procedure below:
- The registered persons shall furnish the said return on or before the 30 June 2023;
- The return shall be accompanied by payment of interest due under Section 50(1) of the CGST Act and the late fee payable under Section 47.
The aforesaid will be applicable irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal filed against the said assessment order has been decided.
[Notification no:06/2023–CT dated 31 March 2023]
Waiver of late fees for delayed filing of Annual return, Reconciliation Statement and Final return
The late fees for delayed filing of return under Section 44 of the CGST Act (i.e., Annual return and Reconciliation Statement in Form GSTR-9/9C) for FY 2022-23 onwards for specified assessees are waived in excess of the amounts as under:
Class of registered persons
Registered persons having an aggregate turnover of up to INR 50 mn in the relevant financial year.
INR 50/day (INR 25 each for CGST and SGST), subject to maximum amount of 0.04% of the turnover in the State/Union Territory
Registered persons having an aggregate turnover of more than INR 50 Mn and up to INR 200 Mn in the relevant financial year.
INR 100/day (INR 50 each for CGST and SGST), subject to maximum amount of 0.04% of the turnover in the State/Union Territory
Further, late fees payable for FY 2017-18 to FY 2021-22 for delayed filing of the aforesaid returns has been capped to INR 20,000 (INR 10,000 each for CGST and SGST) in cases where such return is filed between 1 April 2023 and 30 June 2023.
In addition to the above, late fees for delayed filing of final return (in Form GSTR-10) has been capped to INR 1,000 (INR 500 each for CGST and SGST) in cases where such return is furnished between 1 April 2023 and 30 June 2023.
[Notification no:07&8/2023–CT dated 31 March 2023]
CBIC extends the time limit to issue order for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised
CBIC extends the time limit to issue order under Section 73(9) of the CGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized as under:
- For the FY 2017-18, the order can be issued upto 31 December 2023;
- For the FY 2018-19, the order can be issued upto 31 March 2024;
- for the FY 2019-20, the order can be issued upto 30 June 2024.
This effectively implies that for the above years, the notices proposing recovery can be issued as under:
- For the FY 2017-18, the notice proposing recovery can be issued upto 30 September 2023;
- For the FY 2018-19, the notice proposing recovery can be issued can be issued upto 31 December 2023;
- for the FY 2019-20, the notice proposing recovery can be issued can be issued upto 31 March 2024.
[Notification no:09/2023–CT dated 31 March 2023]
The above notifications are issued to give effect of various amnesties announced by the GST Council and are welcome announcements.