Latest GST Amendments Effected from 01-04-2023 vide Notifications Issued on 31-03-2023 1. Notification No. 02/2023 – Waiver of Late Fee for Composition Dealer – Maximum Late Fee Rs.250.00 and if Central Tax payable is NIL then there will be no late fee. Applicable for returns (GSTR-4) not yet filed – Quarterly returns for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22. Due Date for filing – 1st day of April, 2023 to the 30th day of June, 2023.
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