Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns
GST
Dated:- 5-6-2021
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:
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 Apr
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