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Gst amnesty scheme eligible for registration

kollipara sundaraiah (B.com) (2955 Points)

05 April 2023

Govt annouced gst amnesty scheme eligible for pending non filed returns only or non registered dealer applicable for gst amnesty scheme

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 06 April 2023

GST Law does apply on Unregistered person , so Amnesty Scheme cannot implement on same.

Yes as per Notification 3/2023 CT: Taxpayers whose registration has been cancelled due Non filing returnbefore 31/12/22 & does not file revocation now can file revocation before 30/06/23 by all their pending return till date of order of cancellation.

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