Waiver of interest and late fee to normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers, for the tax periods of March and April, 2021
GST
Dated:- 4-5-2021
Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) & composition taxpayers for the tax periods of March and April, 2021, through Central Tax Notification Nos. 08/2021 and 09/2021, both dated 1st May, 2021. The details are summarized below:
A. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B
Sl.
No.
Tax Period
Class of taxpayer
(Based on AATO)
Due date of filing
Reduced Rate of Interest
Waiver of late fee till
First 15 days from due date
Next 15 days
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