The Government of Assam on September 06, 2024, notified regarding the Amnesty to GSTR-10 non-filers.
The following has been stated:
• It has waived the amount of late fee, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from April 01, 2023, to June 30, 2023.
This notification shall be deemed to have come into force from March 31, 2023.
[Notification No 151446/286]