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).
|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|
|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.
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