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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

Thanking You,
Team GSTN

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