Waiver of Late fee for filing Form GSTR-3B under CGST Act, 2017- extended upto 30th November, 2021

GST vide Notification No. 33/2021 dated 29th August, 2021 has waived the late fee for filing Form GSTR-3B.
i. Registered persons who failed to furnish Form GSTR-3B for the months /quarter of July, 2017 to April, 2021 by the due date but furnish the said return between the period from the 1st June, 2021 to 30th November, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees.
ii. In case where tax payable is Nil, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-33-central-tax-english-2021.pdf

Add Comment

Required fields are marked *. Your email address will not be published.