Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns
The Government, vide Notification No. 19/2021, dated 1st June, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below:
(Note: Please refer to respective State/UT Notifications for waiver of State/UT tax).
- For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the months /quarter of July, 2017 to April, 2021, by the due date:
| Sl.No | Return in FORM GSTR-3B for the month/ quarter of | Amount of Central & State/UT tax payablein the return | If Return furnished between | Late fee payable waived in excess of (Rs) |
|---|---|---|---|---|
| 1 | July, 2017 to April, 2021 | NIL | 1st June, 2021 and 31st August,2021 | 500 |
| 2 | July, 2017 to April, 2021 | Not NIL | 1st June, 2021 and 31st August,2021 | 1000 |
2. For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards:
| Sl.No | Class of registered persons | Late fee payable waived in excess of (Rs) |
|---|---|---|
| 1 | Registered persons whose total amount of Central Tax & State/UT tax payable in the said return is Nil | 500 |
| 2 | Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 | 2,000 |
| 3 | Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1 | 5,000 |
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