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Date: 31-Mar-2023 Category: Extra Ordinary State: Union Government Country: India

GST notifications

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Notification 08/2023 - Central Tax

  • This notification provides a waiver on the late fee for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between April 1, 2023, and June 30, 2023.
  • The late fee is capped at 500 rupees.

Notification 09/2023 - Central Tax

  • This notification extends the time limit for issuing orders under sub-section (9) of section 73 of the Central Goods and Services Tax (CGST) Act, 2017, for the recovery of tax not paid or short paid, or of input tax credit wrongly availed or utilized.
  • The extended deadlines are:
  • Financial Year 2017-18: up to December 31, 2023
  • Financial Year 2018-19: up to March 31, 2024
  • Financial Year 2019-20: up to June 30, 2024

Impact Analysis

Registered Persons (GSTR-10)

  • Action Items: Inform registered persons about the waiver and encourage timely filing within the specified period to avoid higher penalties.

Tax Authorities

  • Action Items: Revise internal timelines and workflows to align with the extended deadlines for issuing orders under Section 73(9) of the CGST Act. Prioritize cases based on the new deadlines.

Businesses

  • Action Items: Reconcile books of accounts and GST returns for the financial years 2017-18, 2018-19 and 2019-20. Prepare for potential audits and assessments.

Key Entities Referenced

Central Government: The issuer of the notifications, acting on the recommendations of the Council. Council: The recommending body for the waivers and extensions. Central Board of Indirect Taxes and Customs (CBIC): The department under the Ministry of Finance responsible for implementing and overseeing GST. Central Goods and Services Tax Act, 2017 (CGST Act): The primary legislation governing GST in India. Integrated Goods and Services Tax Act, 2017: Legislation governing the levy and collection of IGST on inter-state supplies. Union Territory Goods and Services Tax Act, 2017: Legislation governing GST in Union Territories. Section 47 of the CGST Act: Deals with late fees for delayed filing of returns. Section 73 of the CGST Act: Deals with the determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts. Section 128 of the CGST Act: Empowers the government to waive late fees. Section 168A of the CGST Act: Power of Government to extend time limit in special circumstances FORM GSTR-10: Final return to be filed by registered persons whose registration has been cancelled or surrendered. Notification No. 35/2020-Central Tax, dated 3rd April, 2020: Original notification being partially modified. Notification No. 14/2021-Central Tax, dated 1st May, 2021: Original notification being partially modified. Notification No. 13/2022-Central Tax, dated 5th July, 2022: Original notification being partially modified.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-01042023-244838 xxxGIDHxxx CG-DL-E-01042023-244838 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 1502] नई दि्‍ली, िलक्रिार, माचड 31, 2023/चत्रै 10, 1945 No. 1502] NEW DELHI, FRIDAY, MARCH 31, 2023/CHAITRA 10, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्‍द रीय अप्रयय क्ष कर रर सीमा ि्‍ल क ोरडड) अजधसचू ना नई दि्‍ली, 31 माच,ड 2023 स.ं 08/2023-केन्‍दर ीय कर का.आ. 1563(अ).—केन्‍द रीय सरकार, केन्‍द रीय माल रर सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 128 द्वारा प्रिय त िज‍त यों का प्रयरग करत े हुए, पररषि की जसफाररिों पर, रजिस्ट् रीकृत व् यज‍त यों, िर जनयत तारीख तक प्ररूप िीएसटीआर-10 म ें अंजतम जििरणी प्रस्ट् तलत करने म ें असफल रहत े ह,ै ककंतल जिन्‍द होंने उ‍त जििरणी 1 अप्रलै , 2023 स े 30 िून, 2023 तक की अिजध के मध् य प्रस्ट् ततल कर िी ह,ै के जलए अजधजनयम की धारा 47 म ें जनर्िष्ड ट जिलंो फीस की रकम का 500 रुपय ेस ेआजध‍ य म ेंअजधयय िन करती ह।ै [फा. सं. सीोीआईसी-20013/1/2023-िीएसटी] आलरक कलमार, जनिेिक 2198 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 31st March, 2023 No. 08/2023 – CENTRAL TAX S.O.1563(E).—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. [F. No. CBIC-20013/1/2023-GST] ALOK KUMAR, Director अजधसचू ना नई दि्‍ली 31 माच,ड 2023 स.ं 09/2023-केन्‍दर ीय कर का.आ. 1564(अ).—सरकार, एकीकृत माल रर सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 20 रर संघ राज्यक्ष ेत्र माल रर सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 21 के साथ परित केन्‍द रीय माल रर सेिा कर अजधजनयम, 2017 (2017 का 12) (जिसे इस अजधसूचना म ें इसके पश् चात ् उ‍त अजधजनयम कहा गया ह)ै की धारा 168क द्वारा प्रियत िज‍त यों का प्रयरग करते हुए, रर भारत के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ें संखयांक सा.का.जन. 235(अ), तारीख 3 अप्रैल, 2020 म ें प्रकाजित भारत सरकार, जिय त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना स.ं 35/2020-केन्‍द रीय कर, तारीख 3 अप्रलै , 2020 रर भारत के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ें संखयांक सा.का.जन. 310(अ), तारीख 1 मई, 2021 म ें प्रकाजित अजधसूचना स.ं 14/2021-केन्‍द रीय कर, तारीख 1 मई, 2021 तथा भारत के रािपत्र, असाधारण, भाग II, खण्ड 3, उपखण्ड (i) म ें संखयांक सा.का.जन. 516(अ), तारीख 5 िलल ाई, 2022 म ें प्रकाजित अजधसूचना स.ं 13/2022-केन्‍द रीय कर, तारीख 5 िलल ाई, 2022 के आंजिक संिरधन म,ें पररषि ्की जसफाररिों पर, नीच े जिजनर्िष्टड अिजध स े संोंजधत, उक्त अजधजनयम की धारा 73 की उपधारा (9) के अधीन, संित्त न दकए गए या कम संित्त दकए गए कर या गलत प्राप्त या उपयरग दकए गए इनपलट कर प्रययय की िसलू ी के जलए, आिेि िारी करने की, धारा 73 की उपधारा (10) के अधीन जिजनर्िष्टड समय-सीमा का जिस्ट्तार करती ह,ै अथाडत ् :-- (i) जित्तीय िषड 2017-18 के जलए, 31 दिसंोर, 2023 तक ; (ii) जित्तीय िषड 2018-19 के जलए, 31 माच,ड 2024 तक ; (iii) जित्तीय िषड 2019-20 के जलए, 30 िून, 2024 तक । - [फा.सं. सीोीआईसी-20013/1/2023-िीएसटी] आलरक कलमार, जनिेिक[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 NOTIFICATION New Delhi, the 31st March, 2023 No. 09/2023- Central Tax S.O.1564(E).— In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of India, Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021 and No. 13/2022-Central Tax, dated the 5th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 516(E), dated the 5th July, 2022, the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, relating to the period as specified below, namely:– (i) for the financial year 2017-18, up to the 31st day of December, 2023; (ii) for the financial year 2018-19, up to the 31st day of March, 2024; (iii) for the financial year 2019-20, up to the 30th day of June, 2024. [F. No. CBIC-20013/1/2023-GST] ALOK KUMAR, Director Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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