TaxTMI 
TaxTMI 
Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns
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....elief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns <br>GST<br>Dated:- 5-6-2021<br><BR>The Government, vide Notification No. 19/2021, dated 1st June, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below: (Note: Please refer to respective State/UT Notifications for waiver of State/UT tax). A. For the registe....
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....red 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) 1 July, 2017 to April, 2021 NIL 1st June, 2021 and 31st August,2021 ....
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.... 500 2 July, 2017 to April, 2021 Not NIL 1st June, 2021 and 31st August,2021 1000 B. 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 agg....
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....regate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 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 under S. No. 1 5,000 This is for information please. Thanking You, Team GSTN<BR> News - Press release - PIB....