Finance/Compliance Consultant
68910 Points
Posted on 03 July 2026
Historically, the final regular extension for this filing expired on October 31, 2020. However, the government provided the requested late fee relief later through the GST Amnesty Scheme 2023, which completely waived late fees for NIL returns and capped them at an absolute maximum of ₹500 for taxable returns, provided the pending forms were submitted between April 1 and June 30, 2023.