The Central Government, by the Notification No. 02-07/2023, has notified many amendments to the Central Goods and Services Tax Act, 2017 and Central Goods and Services Tax Rules, 2017, lessening the GST compliance burden on the taxpayers.
The major reliefs and amendments are–
- Late fee for filing GSTR-4 between April 1 to June 30, 2023, for the quarters from July 2017 to March 2019 or FY 2019-20 to FY 2021-22 will be Rs. 500 maximum.
- Late fee for GSTR-9 filed late between April 1 to June 30, 2023, will be restricted to Rs. 20,000 for FY 2017-18 to 2021-22.
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