https://www.taxtmi.com/notifications?id=140435 The proviso in Notification No. 07/2023-Central Tax is amended to substitute the earlier cutoff date with a later date, thereby extending the filing window for delayed annual returns (GSTR 9) and expanding the amnesty-like relief. The amendment is deemed retroactively effective from the original cutoff date and is issued under the power conferred by section 128 of the Central Goods and Services Tax Act, 2017. en-us Mon, 17 Jul 2023 00:00:00 +0530 Wed, 19 Jul 2023 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140435 The proviso in Notification No. 07/2023-Central Tax is amended to substitute the earlier cutoff date with a later date, thereby extending the filing window for delayed annual returns (GSTR 9) and expanding the amnesty-like relief. The amendment is deemed retroactively effective from the original cutoff date and is issued under the power conferred by section 128 of the Central Goods and Services Tax Act, 2017. Notifications GST Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140435