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

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

Source: GST Portal

Contact us

We’d love to hear from you! Our friendly team are here to help answer your questions or queries. Please complete the form below or: Call us: +91 7003210699

Your message has been sent. Thank you!
Main Office

The Professional Services(An unit of RocGuru.com)
JAMUNA SQUARE, BH 42/1, Sarat Bose Lane,
Flat No 105, 1st Floor, Block No B
Beside- Vidya Bharati Global School
Kolkata-700081

We're on social networks

Newsletter

Subscribe to get awesome updates.!