43rd GST Council Meeting approves Amnesty Scheme under GST to clean-up pendency in GST return filing.
Agenda no. 9B(i) shows that GST Council has once again provided relief in GST late fees for previous GST Returns.
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Amnesty Scheme Details:
Tax period covered: July 2017 to April 2021
Late fees capped to a maximum of Rs. 500 (Rs. 250 CGST+ Rs. 250 SGST) per return for taxpayers who did not have any tax liability for the said tax periods.
Late fees capped to a maximum of Rs. 1000 (Rs. 500 CGST+ Rs. 500 SGST) per return for other taxpayers.
The reduced late fees would apply if GSTR-3B returns for these tax periods are furnished between 01.06.2021 to 31.08.2021.