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Home News Goods and Services Tax - GST Month 6 2021 2021 (6) This
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Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns

June 5, 2021
  • Contents

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).

A. 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

B. 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.


Thanking You,
Team GSTN

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