| Title | Seeks to extend amnesty for GSTR-10 non-filers |
| Number | 26/2023 |
| Date | 17-07-2023 |
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S.O…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Service 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.