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CBIC notified late fees waiver for GST final Return GSTR-10

filing of GST final return, GSTR-10

On recommendation of GST council CBIC vide notification number 08/2023 – Central Tax dated 31st March 2023, notified the late fees waiver for filing GST Final Return GSTR-10.

If a taxpayer file their pending GSTR-10 final return of GST between 1st April 2023 to 30th June 2023, they will have to pay a maximum penalty of Rs.1000/- (Rs.500/- under CGST and Rs.500/- under SGST or UTGST)

Official Notification can be read as under;

        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 30th day of June, 2023.


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