Notification No. 08/2023-CENTRAL TAX [N10-ZBY]

As at 6 September 2026. In force from 31 March 2023.

Dates: made 31 March 2023; in force 31 March 2023; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (ii). Band A.

Cite: Notification No. 08/2023-CENTRAL TAX [N10-ZBY]. Machine: N10-ZBY.

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 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.

Made under

Recital: "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". Names section 128 of the Central Goods and Services Tax Act, 2017 [S10-ABS]. Vires verified.

Acts on (0)

none

Acted on by (1)

Amends: Notification No. 26/2023-CENTRAL TAX [N11-00K], 17 July 2023. "No. 08/2023– Central Tax, dated the 31st".

Not held (0)

none