Amnesty to GSTR-10 non-filers in form of waiver of late fees - 08/2023-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT NOTIFICATION NO. 08/2023-State Tax Gandhinagar, Dated the 20th April, 2023 No.(GHN-30)GST-2023/S.128(39)GST Cell - In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax 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. By order and in the name of the Governor of Gujarat, (Dilip Thaker) Deputy Secretary to Government