The Central Board of Indirect Taxes & Customs (CBIC) has announced amnesty schemes for non-filers of goods and services tax returns (GSTR) and revocation of cancellation of GST registration. The first scheme is for withdrawal of best judgment assessment order against non-filers of return in form goods and services tax return (GSTR)-3B, while the other schemes are for non-filers of final return in form GSTR-10 and non-filers of annual returns. CBIC also announced an amnesty scheme for revocation of cancellation of GST registration.