Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns

By | June 6, 2021
(Last Updated On: June 6, 2021)

Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns

05/06/2021

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).

    1. 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 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
    2. 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.

    1. Thanking You,
    Team GSTN

 

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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