Recent GST Notifications

Notification No. & Date	Subject Matter	Particulars
Notification No. 1/2023-CT dated 4th January 2023	Powers	Additional Asst Director, GST Intelligence or Additional Asst Director, GST or Additional Asst Director, Audit shall have the same power as that of Superintendent of Central Tax.
Notification No. 2/2023-CT dated 31st March 2023	Amnesty Scheme for composite dealers	Late fee for delay in filing of Form GSTR 4 for the periods July 2017 to March 2022 is restricted as follows if filings done upto 30.06.2023: No tax liability: No late fees Other cases: maximum Rs. 500/- per form
Notification No. 3/2023-CT dated 31st March 2023	Amnesty Scheme for revocation of cancellation of registration	This scheme is applicable to a registered taxable person a) whose registration has been cancelled on or before 31/12/2022 for non-filing of GST Returns and who had not applied for revocation of cancellation of registration within 30 days from the date of service of cancellation order; or b) A person whose appeal against the order of cancellation of registration has been rejected on ground of failure to file appeal within 30 days; or c) The order rejecting application for revocation of cancellation has been rejected on ground of failure to file appeal within 30 days. Such persons may apply for revocation upto 30.06.2023 after furnishing all the returns due upto the effective date of cancellation of registration and after payment of all taxes, interest, late fees and penalty, as applicable. No further extension shall be available in these cases.
Notification No. 4/2023 & 5/2023-CT dated 31st March 2023	Compulsory biometric based aadhaar authentication and risk based physical verification for GST registration w.e.f 26th December 2022	Where an applicant opts for aadhaar authentication at the time of registration, the date of submission of application shall be date of authentication of Aadhaar Number or 15 days from the date of submission of application, whichever is earlier. Further proviso to Rule 8(4A) provides a legal backing to biometric based Aadhaar authentication and risk based physical verification of applicant for registration which is currently in pilot trial phase in the state of Gujarat. On success of this pilot trail, the same would be introduced for other states as well.
Notification No. 6/2023-CT dated 31st March 2023	Amnesty Scheme in case of best judgement assessment	The Asst Order shall be deemed to be withdrawn for all registered persons who had failed to furnish GSTR 3B and Final Return within 30 days from the date of service of the Asst. Order on or before 28.02.2023; if such person furnishes the said return upto 30.06.2023 after payment of applicable interest and late fees. The scheme is open irrespective of the fact that appeal has either been filed or not or appeal filed against such Asst. Order has been decided or not.
Notification No. 7/2023-CT dated 31st March 2023	Amnesty Scheme for non-filing of Annual Return GSTR 9 & GSTR 9C	Late fees restricted to Rs. 20,000/- for registered persons who failed to file for F.Y. 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22 but furnishes the same upto 30.06.2023. Late fees for F.Y. 2022-23 and onwards restricted as follows: T/over upto Rs. 5 cr: Rs. 50/- per day subject to maximum 0.04% of turnover in the state T/over above Rs. 5 cr and upto Rs 20 cr: Rs. 100/- per day subject to maximum 0.04% of turnover in the state
Notification No. 8/2023-CT dated 31st March 2023	Amnesty Scheme for furnishing of Final Return Form GSTR 10	Late fees for delay in filing restricted to Rs. 1000/- if the filing is done upto 30.06.2023.
Notification No. 9/2023-CT dated 31st March 2023	Extension of due dates for issuing Order u/s 73(9) for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised, for reasons other than fraud, etc	Due Date for issuing SCN F.Y. 2017-18: 30.09.2023 F.Y. 2018-19: 31.12.2023 F.Y. 2019-20: 31.03.2024 The due date to pass Order shall be 3 months from the above dates.