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of <h1>Government Extends Waiver of Late Fees for GSTR-10 Non-Filers to August 31, 2023, Under CGST Act Section 128.</h1> The Central Government has amended Notification No. 08/2023-Central Tax to extend the waiver of late fees for GSTR-10 non-filers under the CGST Act. The deadline for this amnesty has been extended from June 30, 2023, to August 31, 2023. This change is effective retroactively from June 30, 2023, as per the powers granted by section 128 of the Central Goods and Services Tax Act, 2017, and based on the Council's recommendations.
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