Quick Summary
The CBIC vide Notification No. 19/2021- Central Tax, dated 01.06.2021, had provided relief to the taxpayers by reducing/ waiving late fee for non-furnishing FORM GSTR- 3B for the tax periods from July, 2017 to April, 2021, if the returns for these tax periods are furnished between 01st June, 2021 to 31st August, 2021. The last date to avail benefit of the late fee amnesty scheme has now been extended from existing 31st August, 2021 to 30th November, 2021.
Courtesy: Tanveer Saluja
To read the official press release click here
To read the official notification click here
FAQ :
The scheme provides relief to taxpayers by reducing or waiving late fees for non-furnishing of FORM GSTR-3B for tax periods from July 2017 to April 2021, provided the returns are furnished within the specified period.
The deadline has been extended to 30th November 2021.
The previous deadline was 31st August 2021.
The scheme covers the tax periods from July 2017 to April 2021.
The scheme is related to the non-furnishing of FORM GSTR-3B.
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