{"id":69110,"date":"2021-05-04T17:55:40","date_gmt":"2021-05-04T12:25:40","guid":{"rendered":""},"modified":"2021-05-04T17:55:40","modified_gmt":"2021-05-04T12:25:40","slug":"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","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69110","title":{"rendered":"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"},"content":{"rendered":"<p>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 <br \/>GST<br \/>Dated:- 4-5-2021<br \/><BR>Government has granted waiver from payment of interest and\/or late fee to normal (Monthly \/ Quarterly) &#038; 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:<br \/>\nA. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B<br \/>\nSl.<br \/>\n\tNo.<br \/>\nTax Period<br \/>\nClass of taxpayer<br \/>\n(Based on AATO)<br \/>\nDue date of filing<br \/>\nReduced Rate of Interest<br \/>\nWaiver of late fee till<br \/>\nFirst 15 days from due date<br \/>\nNext 15 days\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=24003\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 GSTDated:- 4-5-2021Government has granted waiver from payment of interest and\/or late fee to normal (Monthly \/ Quarterly) &#038; composition taxpayers for the tax periods of March and &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69110\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;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&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69110","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69110"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69110\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}