Extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021

Last updated: 30 August 2021

Save Share

Quick Summary

The Ministry of Finance has extended the late fee amnesty scheme for GSTR-3B filings. This means taxpayers now have until 30th November 2021 to take advantage of this relief. The extension is made under Section 128 of the Central Goods and Services Tax Act, 2017, amending previous notifications.

Ministry of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi

Notification No. 33/2021-Central Tax

New Delhi Dated: 29th August, 2021

G.S.R. 599(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely:-

In the said notification, in the ninth and tenth provisos, for the figures, letters and words “31st day of August, 2021”, where ever they occur, the figures, letters and words “30th day of November, 2021” shall be substituted.

[F. No. CBIC-20006/24/2021-GST]

RAJEEV RANJAN, Under Secy.

Note: The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018 and was last amended vide notification number 19/2021 – Central Tax, dated the 1st June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 363(E), dated the 1st June, 2021.

FAQ :

The deadline for the GSTR-3B late fee amnesty scheme has been extended to 30th November 2021.

Notification No. 33/2021-Central Tax, dated 29th August 2021, amends the principal notification No. 76/2018-Central Tax, dated 31st December 2018.

The figures, letters, and words "31st day of August, 2021" have been substituted with "30th day of November, 2021" in the ninth and tenth provisos of the principal notification.

This extension has been granted in exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017.

Notification No : 33/2021-Central Tax
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-33-central-tax-english-2021.pdf

272 Views Comment Share GST Report

Notification posted by

CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments