Proceedure to avail waiver on late fees under Amnesty scheme

This query is : Resolved

Gopalakrishnan. S (Querist)
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08 July 2021 Sir,

One of our friend has not filed 3B return for more than 6 months during FY 2019 - 20 and
hence, his registration has been cancelled. Now, he wants to file the respective 3B returns and apply for
re-activation of his GST registration.
He has not made any sales during those months and has to file NIL return only.
What is the proceedure to avail waiver of LATE FEES under the Amnesty scheme announced by
the GST council recently.

Pls. advice.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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09 July 2021 He can apply for revocation of his registration only within 90 days of cancellation by filing all pending 3Bs. As per the scheme, a one time opportunity is provided to return defaulters if they file their pending returns upto august 2021. The applicable late fees will be in accordance with notification in this regard which can be accessed on CBIC portal.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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11 July 2021 Sir,

Thanks for the reply.

When we tried to file the first month of the pending returns, the late fee was auto populated as Rs 5000/- each for CGST and SGST.
Are we eligible to avail the amnesty scheme ? And, if yes, kindly let us know the pproceedure.

Regards

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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11 July 2021 You are eligibke for amnesty scheme but for the first month it is 10000 as the last return was filed in period out of purview of amnesty , for all other period it is Rs. 500

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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12 July 2021 Thanks, but the first month, which I have mentioned in my earlier querry is, the first default month, which is Jan 2019. Is that month not covered in the Amensty scheme ?
Please advice.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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12 July 2021 Covered but return filed before 01 April 2021.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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12 July 2021 Sorry. I could not follow your reply. Kindly explain please.
Sorry for the inconvenience.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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12 July 2021 Actually those return which are filed during from 01 April 2021 to 31August 2021 are eligible for amnesty but your return for Jan was filed before April 2021.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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12 July 2021 Ok . Thank You So Much.

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