Waives the amount of late fee referred to in section 47 of the CGST Act - Extension to amnesty for GSTR-10 non-filers. - 26/2023 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 26/2023- CENTRAL TAX New Delhi, the 17th July, 2023 S.O. 3192(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 makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 08/2023 Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1563(E), dated the 31st March, 2023 , namely: In the said notification, for the words, letter and figure 30th day of June, 2023 the words, letter and figure 31st day of August, 2023 shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023. [F. No. CBIC-20006/10/2023-GST] ALOK KUMAR, Director Note: The principal notification No. 08/2023 Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1563(E), dated the 31st March, 2023.