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Amnesty Scheme 2023 for Non filer of GST Return

Amnesty scheme for GST Non-filer,

On recommendation of GST council, CBIC notified Amnesty scheme 2023 for Non filer of GST Return vide notification number 06/2023 – Central Tax dated 31st March 2023.

This is one time relaxation for those who have not file their valid return and assessment order have been issued in this regard on or before 28th February 2023. The taxpayer has a chance to file their return after payment of applicable tax and late fees on or before 30th June 2023.           

Full Notification can be read as under;

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely,-

  1. the registered persons shall furnish the said return on or before the 30th day of June 2023;
  2. the return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 of the said Act,

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, if any, filed against the said assessment order has been decided.


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