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CBIC extend due date of amnesty scheme for filing GSTR-9 annual return

late fees waiver for GST annual Return

Earlier CBIC vide Notification No.07/2023 – Central Tax Dated 31st March, 2023 brought amnesty scheme for filing old GSTR-9 Annual Return for the period from FY 2017-18 to FY 2021-22. If the return filed for those period till 30th June 2023 late fees was applicable with capping.

Now on recommendation of 50th GST council meeting CBIC extended amnesty scheme for filing earlier period annual GST return GSTR-9 with same capping from 30th June 2023 to 31st August 2023

Notification

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