Ministry of Finance Government of India
Recommendation of 43rd GST Council Meeting
GST Amnesty Scheme to provide relief to the GST Taxpayers
1. Late fee for non-furnishing of returns in FORM GSTR-3B for the tax periods from July, 2017 to April, 2021 has been reduced as under :
| Category of Taxpayers | Maximum amount of Late Fee |
| Taxpayers having NIL tax liability during the respective tax period | Rs.500/- (Rs.250/- each for CGST & SGST) per return |
| Other Taxpayers | Rs.1000/- (Rs. 500/- each for CGST & SGST) per return |
Reduced rate of late fee would apply if return in FORM GSTR-3B for these tax periods are furnished between 01.06.2021 to 31.08.2021.
Relevant notification to implement the above recommendation is being issued.
2. Rationalization of late fee leviable on account of delay in furnishing return in FORM GSTR-3B and FORM GSTR-1 for prospective tax period (June, 2021 onwards)
To reduce burden of late fee on taxpayers, the late fee is being capped, as follows:
| Category of Taxpayers | Maximum amount of Late Fee |
| Taxpayers having nil tax liability/ nil outward supplies | Rs.500/- (Rs.250/- each for CGST & SGST) per return |
| Other Taxpayers: | |
| For taxpayers having aggregate turnover in preceding FY upto Rs.1.5 crores | Rs.2000/- (Rs.1000/- each for CGST & SGST) per return |
| For taxpayers having aggregate turnover in preceding FY between Rs.1.5 crores to Rs. 5 crores | Rs.5000/- (Rs.2500/- each for CGST & SGST) per return |
| For taxpayers having aggregate turnover in preceding FY above Rs.5 crores | Rs.10,000/- ( Rs.5000/- each for CGST & SGST) per return |
3. Rationalization of late fee leviable on account of delay in furnishing return in FORM GSTR-4 by composition taxpayers for prospective tax periods (FY 21-22 onwards)
| Category of Taxpayers | Maximum amount of Late Fee |
| Taxpayers having NIL tax liability | Rs.500/- ( Rs.250/- each for CGST & SGST) per return |
| Other Taxpayers | Rs.2000/- (Rs.1000/- each for CGST & SGST) per return |
4. Rationalization of late fee leviable on account of delay in furnishing return in FORM GSTR-7 by Tax Deductors at Source for prospective tax periods (June, 2021 onwards)
- Late fee payable for delayed furnishing of return in FORM GSTR-7 to be reduced to Rs.50/- per day (Rs.25/- each for CGST & SGST) per return
- Maximum amount of late fee is Rs.2000/- (Rs.1,000/- each for CGST & SGST) per return
5. Compliance related relief for GST Taxpayers Amendment in Rule 36(4) of CGST Rules Relaxation in availment of Input Tax Credit (ITC)
105% cap on availment of ITC to be applicable on cumulative basis for tax periods April, May and June, 2021, to be applied in the return FORM GSTR–3B for the tax period June, 2021
6. Compliance related relief for Taxpayers registered under Companies Act
Taxpayers registered under the Companies Act to be permitted to furnish GST returns by using Electronic Verification Code (EVC) instead of Digital Signature Certificate (DSC) till 31.08.2021
7. Compliance related relief for taxpayers who are not under QRMP Scheme
Due date for furnishing details of outward supplies in FORM GSTR-1 for the month of May 2021 to be extended by 15 days. The revised due date is as under :
| GST Return | Month | Due date | Extended Due Date |
| FORM GSTR-1 | May 2021 | 11.06.2021 | 26.06.2021 |
8. Compliance related relief for taxpayers who are under QRMP Scheme
Last date for uploading B2B invoices for the month of May, 2021 through Invoice Furnishing Facility (IFF) to be extended by 15 days. The revised last date is as under:
| GST Form | Month | Last date | Extended Last Date |
| FORM IFF | May 2021 | 13.06.2021 | 28.06.2021 |
9. Compliance related relief for Composition Taxpayers
Due date for furnishing Annual return in FORM GSTR-4 for the FY 2020-21 to be extended to 31.07.2021
Now Due Date for GSTR-4, for FY 2020-21 is 31.07.2021
10. Compliance related relief for GST Taxpayers
Now Due Date for ITC-04, for QE March, 2021 is 30.06.2021
Due date for furnishing FORM ITC-04 (intimation of goods sent on job work) for the Quarter ending March, 2021 to be extended to 30.06.2021
Relevant notification to implement the above recommendation is being issued.
No relaxation is given to the Assessee under this Amnesty scheme for filing GSTR-4 for the year 2019-20.GST portal is showing full penalty of Rs.10,000 for non filing.I request the concerned Authorities to kindly consider the relaxation as given in other cases.
No relaxation is given to the Assessee under this Amnesty scheme for filing GSTR-4 for the year 2019-20.GST portal is showing full penalty of Rs.10,000 for non filing.I request the concerned Authorities to kindly consider the relaxation as given in other cases.
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Thankyou