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
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