Welcome Relief in GST Compliances



Welcome Relief in GST Compliances

Old Assessment Orders for non-filing of form 3B and Final Returns Withdrawn

CBIC vide Notification No. 06/2023 – Central Tax dated March 31, 2023 in order to align with the recommendations made by the GST Council, has notified that the registered persons who failed to furnish a valid return under Section 39 (GSTR 3B) and Section 45 (Final Return) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), within a period of 30 days from the service of the assessment order issued on or before February 28, 2023 under Section 62(1) of the CGST Act i.e. best judgment assessment, shall be deemed to have been withdrawn, if such registered person furnishes the stated return on or before June 30, 2023, along with interest under Section 50(1) and late Fee under Section 47 of the CGST Act.

Further, the withdrawal of such assessment order will be irrespective of whether or not an appeal had been filed against such assessment order or the appeal, if any, filed against such assessment order has been decided or not.


GST registration cancelled on or before 31st December 2022 can now be revoked, by filling an application before 30th June 2023.

(a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;

(b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns;

(c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.


Late fee for filling of Annual return for FY 2017-18 to 2021-22 is capped at 20000/- if filling before 30/06/2023.

Registered persons having an aggregate turnover of up to 5 crore rupees in the relevant financial year. 

-Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 percent. of turnover.

Registered persons having an aggregate turnover of more than five crores rupees and up to 20 crore rupees in the relevant financial year.

-Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 percent of turnover.

Provided that for the registered persons who fail to furnish the return under section 44 of the said Act 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 01/04/ 2023 to 30/06/203, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees.


Late fee for filling of Final Return GSTR 10 is capped at ₹1000/- if filled before 30/06/2023.

Time Limits for Issuance of Order u/s 73 of CGST Act Extended.

i. Year 2017-18 upto 31.12.2023

ii. Year 2018-19 upto 31.03.2024

iii. Year 2019-20 upto 30.06.2024


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