[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATIONNO. 02/2023 – CENTRAL TAX
New Delhi, the 31st March, 2023

G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act), 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. 73/2017– Central Tax, dated the 29th December, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1600(E), dated the 29th December, 2017, namely:
—

In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: —
“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which
is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable
in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters
from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 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.”.

[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director

Note: The principal notification No. 73/2017– Central Tax, dated the 29th December, 2017 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1600(E), dated the 29th December, 2017
and was last amended, vide notification number 12/2022 – Central Tax, dated the 5th July, 2022 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 515(E), dated the 5th July, 2022.