The Government of India has recently issued notifications related to the Central Tax system in India, effective from April 1, 2023.
Firstly, for GSTR 4, if filed late between April 1, 2023, and June 30, 2023, for the quarters from July 2017 to March 2019 or FY 2019-20 to FY 2021-22, the late fee will be restricted to Rs. 500.
This is a welcome relief for those who may have missed the original deadline, but still need to file their GSTR 4 returns for the specified period.
Another important update relates to the revocation of cancellation of registration. A special procedure has been introduced for those whose registration was cancelled on or before December 31, 2022.
The revocation application needs to be filed before June 30, 2023, and only after filing all returns along with payment of tax up to the effective date of cancellation. It’s important to note that there will be no further extension of the time period for filing the application.
The CGST (Amendment) Rules, 2023, which became effective from December 26, 2022, have also made changes to the registration process. Sub-rule (4A) has been amended to explain the authentication of Aadhaar during registration.
The biometric-based Aadhaar authentication and taking a photograph of the applicant have been amended as a proviso to the said rule. Sub-rule (4B) has been amended to give effect to the proviso in sub-rule (4A), making it applicable only to the state of Gujarat.
Late fees for certain returns have also been revised. For GSTR 9, if filed late between April 1, 2023, and June 30, 2023, the late fee will be restricted to Rs. 20,000 for the FY 2017-18, 2018-19, 2019-20, 2020-21, or 2021-22. Late fees for GSTR 9 from FY 22-23 onwards will be as follows :
| Turnover | Late Fees |
| Upto Rs 5 crore | Rs 50 per day, maximum 0.04% of turnover |
| Above 5 crore and upto Rs 20 crore | Rs 100 Per day, maximum 0.04%of turnover |
| Above Rs 20 crore | Rs 200 Per day , maximum 0.5% of turnover |
Similarly, for GSTR 10, if filed late between April 1, 2023, and June 30, 2023, the late fee will be restricted to Rs. 1,000.