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.No||Return in FORM GSTR-3B for the month/ quarter of||Amount of Central & State/UT tax payablein the return||If Return furnished between||Late fee payable waived in excess of (Rs)|
|(a)||July, 2017 to April, 2021||NIL||1st June, 2021 and 31st August,2021||500|
|(b)||July, 2017 to April, 2021||Not NIL||1st June, 2021 and 31st August,2021||1000|
- 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 in (1) above||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 in (1) above||5,000|