Relief in payment of late fee, for delay in filing Form GSTR-3B

The Government, by way of notification, has waived the late fee payable in excess of specified amounts given in the table.

(Note: Please refer to respective State/UT Notifications for waiver of State/UT tax).

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.NoReturn in FORM GSTR-3B for the month/ quarter ofAmount of Central & State/UT tax payablein the returnIf Return furnished betweenLate fee payable waived in excess of (Rs)
(a)July, 2017 to April, 2021NIL1st June, 2021 and 31st August,2021500
(b)July, 2017 to April, 2021Not NIL1st June, 2021 and 31st August,20211000
  • For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards:
Sl.NoClass of registered personsLate 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 Nil500
(2)Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered in (1) above2,000
(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 in (1) above5,000
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