RELIEF TO TAXPAYERS, REGARDING LATE FEE, FOR DELAY IN FILING FORM GSTR-3B RETURNS (AMNESTY SCHEME)
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).
A. 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:
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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
|
B. For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards:
-
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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
|
