Waiver of interest and late fee for normal taxpayers

Waiver of interest and late fee for normal taxpayers

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:

B. Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme

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