Notification No 19/2021 Dated 1st June 2021

GSTR-3B show late fee of last month and your last month return was filed before 01.06.21, hence amnesty scheme not available.

Than in which case amnesty scheme is available ??

Return that are filed from 01.06.2021 to 31.08.2021.

As per notification the relaxation period is July 2017 to April 2021.

Amnesty available for Return for the period July 2017 to April 2021, but same is required to be filed during the limitation period of 01.06.21 to 31.08.21 to avail benefit of amnesty scheme.

For example if you file return for Jan 2020 on 20 Feb 21 then no amnesty available as return not filed b/w 01.6.21 to 31.08.21

But I filing Sep 20 return in July 21. Can I avail the benifit of amnesty scheme ??