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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