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Late fees waiver scheme

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arsh khan

140 Points Posted on 12 June 2021

Dear Sir/Mam,
I am trying to file 3b return of October 2018 but its currently showing penalty of Rs. 1420 of each CGST & SGST.
My concern is why this penalty is showing in that return if amnesty scheme is implemented.
Kindly resolve the issue 🙏

Replies (3)

Quick Summary

This discussion clarifies that the late fee waiver scheme applies to future GST returns, not past ones. If you're seeing penalties for older periods, like October 2018, these are automatically calculated and must be paid. The amnesty scheme will automatically apply to your subsequent filings.

unnikrishnan P

Tax Practitioner

228 Points Posted on 12 June 2021

Dear friend, you have to pay that amount as it is the late fee for prior period which is auto calculated and generated on the portal. From the next return onwards, you will get the benefit of amnesty scheme.