Notification 19/2021 dt. 1st June 2021 - waiver of late fee

[A SUBRAHMANYAM]

Though the Notification mentions total amount of late-fee for the returns uptil May 2021, the waiver is applicable per return or in toto. Needs further elucidation to avoid undue litigation from the Department.

[Shilpi Jain]

It would be per return.

[YAGAY and SUN]

However, it is a big relief for Small Traders/Supplier of Goods and Services.

[Rajbir Singh]

Hello,

When I am trying to file GSTR 3B for November 2020, still late fees is showing.

Pleaae advise what is the reason and what can be done to avoid late fee.

Thanks & Regards

[YAGAY and SUN]

In our view reduced late fee will be payable as per Notification No. 18/2021/01-06-2021.

AI Summary

Late fee waiver for GST returns clarifies relief per return and reduces penalties for small traders and suppliers. Waiver of late fees under Notification 19/2021 applies on a per-return basis rather than as an aggregated waiver; taxpayers should compute and apply reduced late fees for each return period separately and reconcile instances where filing interfaces still show legacy late-fee amounts, referencing related notifications for adjusted liability computation.