Various notifications have been issued by the CBIC today to give effect to the recommendations of the 43rd GST Council meeting. Synopsis of the same is as follows:

Notification No. 16/2021 – Central Tax Dated 01/06/2021:

Section 112 of the Finance Act providing for retrospective amendment in Section 50 of the CGST Act related to levy of interest has been notified w.e.f. 01.06.2021.

Notification No. 17/2021 – Central Tax: Dated 01/06/2021:

The due date for furnishing details of outward supplies in Form GSTR-1 for the month of May-2021 has been extended from 11th June, 2021 to 26th June, 2021.

Notification No. 18/2021 – Central Tax Dated 01/06/2021,

Notification No. 02/2021-Integrated Tax Dated 01/06/2021,

Notification No. 02/2021-Union Territory Tax Dated 01/06/2021

Seeks to provide relief by lowering of interest rate for late filing of monthly/quarterly returns in Form GSTR-3B or PMT-06 challans as well as for late filing of statement in Form CMP-08 by the composition tax payers.

Notification No. 19/2021 – Central Tax Dated 01/06/2021:

Seeks to provide relief by waiving late fees for filing of Form GSTR-3B for the months of March, April & May 2021

Amnesty Scheme has been provided to taxpayers for non-furnishing of returns in FORM GSTR-3B for the tax periods from July, 2017 to April, 2021. Late fees have been capped to Rs 500 per return in case of taxpayers having NIL tax liability while in case of others, it has been capped to Rs 1000 per return. Said benefit is available only if the returns are furnished between 01.06.2021 to 31.08.2021.

Rationalisation of late fees leviable under Section 47 for delay in furnishing of return in FORM GSTR-3B has been done from the tax period June 2021 onwards.

Notification No. 20/2021 – Central Tax Dated 01/06/2021:

Rationalisation of late fees leviable under Section 47 for delay in furnishing of return in FORM GSTR-1 has been done from the tax period June 2021 onwards.

GSTR 3B Due dates for all Registered Persons having Aggregate turnover > 5 Crores in preceding F.Y:

Tax Period

Late Fees

Interest

No Late Fees if filed till Interest @ 9% if filed till

Interest @ 18% if filed after

Mar-21 5th May, 2021 5th May, 2021 5th May, 2021
Apr-21 4th June, 2021 4th June, 2021 4th June, 2021
May-21 5th July, 2021 5th July, 2021 5th July, 2021

GSTR 3B Due dates for all Registered Persons having Aggregate turnover < 5 Crores in preceding F.Y and filing monthly returns:

Tax Period

Late Fees

Interest

No Late Fees if filed till NIL Interest if filed till Interest @ 9% if filed till

Interest @ 18% if filed after

Mar-21 19th June, 2021 5th May, 2021 19th June, 2021 19th June, 2021
Apr-21 4th July, 2021 4th June, 2021 4th July, 2021 4th July, 2021
May-21 20th July, 2021 5th July, 2021 20th July, 2021 20th July, 2021

GSTR 3B Due dates for all Registered Persons under QRMP Scheme:

Tax Period

Late Fees

Interest

No Late Fees if filed till NIL Interest if filed till Interest @ 9% if filed till

Interest @ 18% if filed after

Mar-21 21st / 23rd June, 2021 7th / 9th May, 2021 21st / 23rd June, 2021 21st / 23rd June, 2021
Apr-21 Not Applicable 9th June, 2021 9th July, 2021 9th July, 2021
May-21 Not Applicable 10th July, 2021 25th July, 2021 25th July, 2021

CMP-08 Due date for Composition taxable persons:

Tax Period

Interest

NIL Interest if filed till Interest @ 9% if filed till

Interest @ 18% if filed after

Jan-Mar 2021 3rd May 2021 17th June, 2021 17th June, 2021

GST Amnesty Scheme for GSTR-3B returns if filed between 01.06.2021 to 31.08.2021:

Tax Period

Category of Taxpayers
Taxpayers having NIL tax liability

Other Taxpayers

July 2017 to April 2021 Max late fees of Rs 500 (Rs 250 CGST + Rs 250 SGST) per return Max late fees of Rs 1000 (Rs 500 CGST + Rs 500 SGST) per return

Rationalization of late fees leviable on account of delay in furnishing return in FORM GSTR-3B & FORM GSTR-1 from June 2021 onwards:

Category of Taxpayers Maximum amount of late fees
Taxpayers having NIL tax liability or having NIL outward supplies Max late fees of Rs 500 (Rs 250 CGST + Rs 250 SGST) per return
Other taxpayers having aggregate turnover in preceding financial year up to Rs 1.5 crores Max late fees of Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) per return
Other taxpayers having aggregate turnover in preceding financial year between Rs 1.5 crores to Rs 5 crores Max late fees of Rs 5000 (Rs 2500 CGST + Rs 2500 SGST) per return
Other taxpayers having aggregate turnover in preceding financial year above Rs 5 crores Max late fees of Rs 10000 (Rs 5000 CGST + Rs 5000 SGST) per return

Notification No. 21/2021 – Central Tax Dated 01/06/2021:

Rationalisation of late fees leviable under Section 47 for delay in furnishing of return in FORM GSTR-4 has been done from the tax period 2021-22 onwards.

Rationalization of late fees leviable on account of delay in furnishing return in FORM GSTR-4 by composition taxpayers from FY 2021-22 onwards:

Category of Taxpayers

Maximum amount of late fees

Taxpayers having NIL tax liability Max late fees of Rs 500 (Rs 250 CGST + Rs 250 SGST) per return
Other taxpayers Max late fees of Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) per return

Notification No. 22/2021 – Central Tax Dated 01/06/2021:

Rationalisation of late fees leviable under Section 47 for delay in furnishing of return in FORM GSTR-7 has been done from the tax period June 2021 onwards.

The late fees payable has been reduced to Rs 50 per day per return subject to a maximum of Rs 2000 per return.

Notification No. 23/2021 – Central Tax Dated 01/06/2021:

Notification No. 13/2020 – CT has been amended to exempt government departments and local authorities from the mandatory requirement of generating e-invoices.

Notification No. 24/2021 – Central Tax Dated 01/06/2021:

Where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of April,2021 to the 29th day of June, 2021, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended up to the 30th day of June, 2021, including for the purposes of—

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called.

However, following are the exceptions to this general extension:

  • Chapter IV of CGST Act related to time and place of supply;
  • Sub-section (3) of Section 10 related to composition levy;
  • Sections 25 – Procedure for registration;
  • Section 27 – Special provisions relating to CTP & NRTP;
  • Section 31 – Tax Invoice;
  • Section 37 – Furnishing details of outward supplies;
  • Section 47 – Levy of late fee;
  • Section 50 – Interest on delayed payment of tax;
  • Section 69 – Power to arrest;
  • Section 90 – Liability of partners of firm to pay tax;
  • Section 122 – Penalty for certain offences;
  • Section 129 – Detention, seizure and release of goods and conveyance in transit;
  • Section 39, except sub-section (3), (4) and (5) related to TDS deductors, ISD and NRTPs;
  • Section 68 related to inspection of goods in movement, in so far as e-way bill is concerned; and
  • rules made under the provisions specified above.

Also, the time limit for completion of any action by any authority or by any person as per Rule 9 of the CGST Rules related to verification and approval of registration application, falling during the period from 1st May, 2021 to 30th June, 2021 shall be extended to 15th July, 2021.

Notification No. 25/2021 – Central Tax Dated 01/06/2021:

The due date for furnishing return in Form GSTR-4 for the financial year ending 31st March, 2021 has been extended from 30th April, 2021 to 31st July, 2021. (Earlier extended till 31st May, 2021).

Notification No. 26/2021 – Central Tax Dated 01/06/2021:

The due date for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from 1st January, 2021 to 31st March, 2021 has been extended from 25th April, 2021 to 30th June, 2021. (Earlier extended till 31st May, 2021).

Notification No. 27/2021 – Central Tax Dated 01/06/2021:

Central Goods and Services Tax (Fifth Amendment) Rules, 2021 have been notified. Following are the key changes:

  • A registered person registered under the provisions of the Companies Act, 2013 shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, 31st day of August, 2021 also be allowed to furnish the return in FORM GSTR-3B and the details of outward supplies in FORM GSTR-1 or using IFF, verified through electronic verification code (EVC).
  • Rule 36(4) shall apply cumulatively for the period April, May & June 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months.
  • The details using IFF for the month of May 2021 can be furnished from 1st June, 2021 till 28th June, 2021.

In case of any queries, the author can be reached at [email protected]

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20 Comments

  1. ANUPAM JANA says:

    I have not filed GSTR3B and GSTR1 from august 2017 to till May2021. My registration has been cancelled on December 2019 through SUO-MOTO order. I have not applied revocation of cancellation. Now, can I get facilities of Amnesty Scheme?

    1. office.fid says:

      Yes, amnesty can be availed but there is not relaxation provided yet for revocation application which were falling due before 15th April, 2021…

  2. ANUPAM JANA says:

    i have not filed gstr3b from august17 to till may 2021. my registration has been cancelled by the department through suo-moto order. i have not applied revocation of cancellation, coz due date is over. now, can i availed amnesty scheme ?

  3. tomy joseph says:

    The council meeting taken decision for reduce late fee for non filing GSTR-4 of FY 19-20 But till now its not updated

  4. hemendra mehta says:

    sir i have not filed gstr-1 from october 19 till may 21 & gstr-3b from may 19 to march 20 & i have no business in april 20 to march 21 & till date so how much of fine is applicable, kindly confirm

  5. Ganesh shinde says:

    Sir i have not filled up gst monthly since april 2020 will ill be eligable for such waiver scheme..its showing me monthly 10k charges

    1. office.fid says:

      Amnesty scheme is applicable for all GSTR-3B returns from july-17 to apr-21.. please wait for the common portal to update..

  6. Srinivasa T says:

    My issue my gst noumber last 29th months nill file not update I am not any workings because my additor with out information abscond give me the with out penalties nill file update any option

  7. anand kumar says:

    sir , my question is i have not filed still 31.03.2021 only GSTR3B , but we filed GSTR1 , So i request 07/2017 to 3/2021 shall i take ITC , pl clarify
    but i pay late fee as per 43rd council meeting

    1. office.fid says:

      Claim of ITC after the statutory period prescribed in Sec 16(4) will definitely be disputed by the Dept.. I, personally however feel that the same can be challenged..

  8. Sandeep says:

    sir due to some problems (Covid), i have not filed gstr-9 yearly 2018-19 and 2019-20, my turnover below 5 crore. then Penalty for Late Filing ????

    1. office.fid says:

      The late fees in such cases is Rs 200 per day subject to 0.5% of turnover in state/UT.. no amnesty notified yet for such cases..

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