Notification No. 09/2021- Central Tax : GSTR 3B Late Fees waiver for March 2021 and April 2021

By | May 2, 2021
(Last Updated On: May 2, 2021)

New Delhi, the 1st May, 2021
No. 09/2021- Central Tax

G.S.R. 305(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 76/2018– Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely:–
In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: –

“Provided also that the amount of late fee payable under section 47 shall stand waived for the period as
specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column
(3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said
Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-

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