CBIC notifies the waiver of late fee on late filing of GSTR-3B for the month of Mar and Apr 21
The Central Board of Indirect Taxes and Customs (CBIC) has vide its Notification No 09/2021 – Central Tax dated 01st May 2021 notify the waiver of late fee on the late filing of GSTR-3B for the month of March 2021 and April 2021 for the taxpayer having aggregate turnover more than Rs 5 Crores in the preceding financial year, if the delay in the filing of return is 15 days and for the taxpayer having aggregate turnover up to Rs 5 Crores in the preceding financial year, if the delay in the filing of return is 30 days.
The full text of the notification is as follows:-
NOTIFICATION
New Delhi, the 1st May, 2021
No. 09/2021- Central Tax
G.S.R. 305(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, after the seventh proviso, the following proviso shall be inserted, namely: –
“Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-
Table
| S. No. | Class of registered persons | Tax period | Period for which late fee waived |
| (1) | (2) | (3) | (4) |
| 1. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | March, 2021 and April, 2021 | Fifteen days from the due date of furnishing return |
| 2. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 | March, 2021 and April, 2021 | Thirty days from the due date of furnishing return |
| 3. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 | January-March, 2021 | Thirty days from the due date of furnishing return.”. |
2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021.
[F. No. CBEC-20/06/08/2020-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 57/2020 – Central Tax, dated the 30th June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 424(E), dated the 30th June, 2020.
