https://www.taxtmi.com/article/detailed?id=9819 The 2021 GST relief package provides an amnesty permitting filing of pending GSTR 3B returns for July 2017-April 2021 within a specified window with capped late fees for nil and non nil returns; it also prescribes prospective capped late fees for GSTR 3B, GSTR 1, GSTR 4 and GSTR 7 by taxpayer category, and introduces a 105% cumulative ITC availment cap under Rule 36(4) to be applied in June 2021 GSTR 3B. en-us Thu, 03 Jun 2021 11:10:34 +0530 Thu, 03 Jun 2021 11:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9819 The 2021 GST relief package provides an amnesty permitting filing of pending GSTR 3B returns for July 2017-April 2021 within a specified window with capped late fees for nil and non nil returns; it also prescribes prospective capped late fees for GSTR 3B, GSTR 1, GSTR 4 and GSTR 7 by taxpayer category, and introduces a 105% cumulative ITC availment cap under Rule 36(4) to be applied in June 2021 GSTR 3B. Articles Goods and Services Tax - GST Thu, 03 Jun 2021 11:10:34 +0530 https://www.taxtmi.com/article/detailed?id=9819