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
|
|
|
|
|
|
|---|---|---|---|---|
|
|
|
|
|
|
|
|
|
|
|
|
B. For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards
|
|
|
|
|---|---|---|
|
|
Registered persons whose total amount of Central Tax & State/UT tax payable in the said return is Nil |
|
|
|
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 |
|
|
|
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 |
|
Thanking You,
Team GSTN
CAclubindia
