Goods and Services Tax – GST Dated:- 5-6-2021 – News – 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: 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 45
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st 15 days from due date Next 30 days From 46 th day onwards 1 April, 2021 ₹ 5 Cr. 20 th May 9% 18% 18% 4 th June, 2021 Up to ₹ 5 Cr 20 th May Nil 9% 18% 4 th July, 2021 Sl.No. Tax Period Class of taxpayer (Based on AATO) Due date of filing Reduced Rate of Interest Waiver of late fee
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