The government has introduced several measures related to GST. An amnesty scheme has been implemented for taxpayers whose registration was cancelled Suo moto between July 2017 and December 2022, allowing them to file for revocation of cancellation. Late fees for delayed filing of certain forms have been capped during the amnesty period from April to June 2023. The due date for filing Form GSTR-5 has been changed from September 2022 onwards. A new mode of authentication using Single Use Time-Based Authentication Key (STAK) has been introduced for filing Form GST CMP-08. Non-filers assessed under section 62 can have their demand nullified by filing Form GSTR-3B and paying pending tax liabilities by June 2023, even if the 30-day period has expired.
Source Taxguru
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