Key Pointers:

• NOTIFICATION NO. 02/2023 – CENTRAL TAX:  Amount of late fee payable under section 47 shall stand waived which is in excess of Rs.500 (CGST 250 and SGST 250) and shall stand fully waived where the total amount of central tax payable in the said return is nil, who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 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.
• NOTIFICATION NO. 03/2023 – CENTRAL TAX: Registered person, whose registration has been cancelled on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration shall specified special procedure in respect of revocation of cancellation of such registration.
• NOTIFICATION No. 04/2023 – Central Tax: Provides for Aadhaar authentication during registration by biometric-and taking photograph of the applicant , along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01.
• NOTIFICATION No. 05/2023- Central Tax: Bio-matric based Aadhaar authentication applicable only to the state of Gujarat.
• NOTIFICATION No. 06/2023- Central Tax: Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 if return is furnished before the 30th day of June 2023 along with interest and late fee, irrespective of whether or not an appeal had been filed or not filed.
• NOTIFICATION NO. 07/2023 – CENTRAL TAX: Rationalization of late fee for GSTR-9 and amnesty to its non-filers - 
  • Turnover upto 5 crore: Rs. 50 (CGST Rs. 25 and SGST Rs. 25 per day), subject to a maximum of an amount calculated at 0.02% of turnover.
  • Turnover more than 5 crores and up to 25 crore rupees in the relevant financial year: Rs. 100 (CGST Rs. 50 and SGST Rs. 50 per day), subject to a maximum of an amount calculated at 0.02% of turnover.
  • Further, the registered persons who fail to furnish the annual return by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 01 April, 2023 to the 30 June, 2023, the total amount of late fee shall stand waived which is in excess of ten thousand rupees.
• NOTIFICATION NO. 08/2023 – CENTRAL TAX: Late fee be waived which is in excess of Rs. 1000 (Rs. 500 CGST and Rs. 500 SGST) 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 01 April, 2023 to the 30 June, 2023.
• NOTIFICATION NO. 09/2023 – CENTRAL TAX: Extends the time limit for issuance of order under section 73(9) of the said Act relating to the period as specified below, namely:
  • for the financial year 2017-18, up to the 31 December, 2023; 
  • for the financial year 2018-19, up to the 31 March, 2024; and 
  • for the financial year 2019-20, up to the 30 June, 2024.