Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns

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

500

2

July, 2017 to April, 2021

Not NIL

1st June, 2021 and 31st August,2021

1000

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 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