The GST Council for providing relief to the Tax Payer has introduces Amnesty Scheme under GST which is beneficial for following: 

• For Non-Filers of GSTR 4 | GSTR 9 | GSTR 10 | GST Returns
• For Revocation of Cancellation of Registration
• For deemed withdrawal of Best Judgement Assessment order

The due date of availing the benefit is 30.06.2023

The Benefits provided are summarized as below:

GST Amnesty Scheme	For more details, please refer
Late Fees for Filing of Form GSTR 4 returns for the quarters from July 2017 to March 2019 of for F.Y.s from 2019-20 to 2021-22 has been reduced to Nil for Nil returns Rs. 500/- (Rs. 250 each for CGST & SGST) for other than Nil returns	Notification No. 02/2023-Central Tax dated 31.03.2023 Link: Click here
Maximum late fees is restricted to Rs. 20,000/- (CGST - Rs. 10,000/- & SGST - Rs. 10,000/-) for filing Annual Return in Form GSTR 9 for any F.Y. form 2017-18 to 2021-22	Notification No. 07/2023-Central Tax Dated 31.03.2023 Link: Click here
Late fees for filing of Final Returns in Form GSTR 10 has been reduced to Rs. 1,000/- (Rs. 500/- CGST & SGST each)	Notification No. 08/2023-Central Tax Dated 31.03.2023 Link: Click here
Registered persons whose registration was cancelled on or before 31.12.2022 due to non-filing of returns, may file application for revocation of cancellation of registration after filing of all returns pending upto the effective date of cancellation of registration along with payment of due tax, interest, penalty and late fees thereon on.	Notification No. 03/2023-Central Tax Dated 31.03.2023 Link: Click here
Best Judgement Assessment orders issued on or before 28.02.2023 for non-filing of valid Form GSTR 3B returns will be deemed to be withdrawn if such returns are filed on or before 30.06.2023 along with payment of due tax, interest & late fees thereon.	Notification No. 06/2023-Central Tax Dated 31.03.2023 Link: Click here