The CBIC vide Notification No. 8/2023-Central Tax has provided the amnesty to the non filers of GSTR 10. The maximum late fee for filing the GSTR 10 between 01st April 2023 to 30th June 2023 shall be Rs. 1000/-. [Rs. 500/- CGST + Rs. 500/- SGST]
To view and download the Notification, click here
Notification No. 8/2023-Central Tax