Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns

Last updated: 08 June 2021

The Government, vide Notification No. 19/2021, dated 1st June 2021, inter alia, has waived the late fee payable, in excess of the amount as specified in the Tables, as given below:

(Note: Please refer to respective State/UT Notifications for waiver of State/UT tax).

This is for information please.

A. For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the months /quarter of July, 2017 to April, 2021, by the due date

Sl.No	Return in FORM GSTR-3B for the month/ quarter of	Amount of Central & State/UT tax payable in the return	If Return furnished between	Late fee payable waived in excess of (Rs)
1	July, 2017 to April, 2021	NIL	1st June, 2021 and 31st August,2021	500
2	July, 2017 to April, 2021	Not NIL	1st June, 2021 and 31st August,2021	1000

B. For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards

Sl.No	Class of registered persons	Late fee payable waived in excess of (Rs)
1	Registered persons whose total amount of Central Tax & State/UT tax payable in the said return is Nil	500
2	Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1	2,000
3	Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1	5,000