Waiver of interest and late fee for normal taxpayers
![Waiver of interest and late fee for normal taxpayers](https://sp-ao.shortpixel.ai/client/to_auto,q_glossy,ret_img,w_1920,h_1281/https://cacult.com/wp-content/uploads/2021/05/cropped-qtq80-QzA1jE.jpeg)
Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers
Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Qtrly) & composition taxpayers for the tax periods of March, April & May, 2021, vide Notn. Nos. 18/2021 & 19/2021, both dtd. 1st June, 2021. The details are summarized below:
A. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B:
![](https://sp-ao.shortpixel.ai/client/to_auto,q_glossy,ret_img,w_1024,h_435/https://cacult.com/wp-content/uploads/2021/06/screenshot-www.gst_.gov_.in-2021.06.05-11_30_37-1024x435.png)
B. Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme
![](https://sp-ao.shortpixel.ai/client/to_auto,q_glossy,ret_img,w_1024,h_414/https://cacult.com/wp-content/uploads/2021/06/screenshot-www.gst_.gov_.in-2021.06.05-11_34_05-1024x414.png)
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