Relief to GST Taxpayers Regarding Late Fees for Delay in Filing GSTR-3B Returns

GST

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).

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 payable in the return If Return furnished between Late fee payable waived in excess of (Rs)
1 July, 2017 to April, 2021 NIL 1st June, 2021 and 31st August,2021 500
2 July, 2017 to April, 2021 Not NIL 1st June, 2021 and 31st August,2021 1000

For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards:

Sl.No Class of registered persons Late fee payable waived in excess of (Rs)
1 Registered persons whose total amount of Central Tax & State/UT tax payable in the said return is Nil 500
2 Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 2,000
3 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1 5,000

This is for information please.

  • Relief to GST Taxpayers Regarding Late Fees for Delay in Filing GSTR-3B Returns

  • Relief to GST Taxpayers Regarding Late Fees for Delay in Filing GSTR-3B Returns

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