Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B, GSTR1, GSTR4 and GSTR7 returns:
Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B, GSTR1, GSTR4 and GSTR7 returns:
A. Amnesty Scheme regarding late fee for pending Form GSTR-3B from July, 2017 to April, 2021:An amnesty scheme has been introduced vide Notification No. 19/2021 – Central Tax dated 1st June, 2021 by way of capping the late fees for non-furnishing of Form GSTR-3B 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:
| Sr. No. | Return in FORM GSTR-3B for the month/ quarter of | Amount of Central & State/UT tax payable in the return | If Return furnished between | Maximum Late Fees (Rs.) |
| 1 | July, 2017 to April, 2021 | NIL | 01-06-2021 to 31-08-2021 |
500/- |
| 2 | July, 2017 to April, 2021 | Not NIL | 01-06-2021 to 31-08-2021 |
1000/- |
B. Reduction in late fee in case of delayed filing of Form GSTR-3B for June, 2021 onwards:
The CBIC has issued Notification No. 19/2021 – Central Tax dated 1st June, 2021 to reduce the late fee payable on delay in furnishing of Form GSTR-3B for June, 2021 onwards or quarterly returns from the quarter ending June, 2021 onwards as below:
| Sr. No. | Class of registered persons | Maximum Late Fees (Rs.) |
| 1 | Taxpayers having nil tax liability in GSTR-3B | 500/- |
| 2 | Annual aggregate turnover in previous year is up to rupees 1.5 crores, except covered under Sr. No. 1. | 2,000/- |
| 3 | Annual aggregate turnover in previous year is more than rupees 1.5 crores and up to rupees 5 crores, except covered under Sr. No. 1. | 5,000/- |
C. Reduction in late fee in case of delayed filing of Form GSTR-1 for June, 2021 onwards:
The CBIC vide Notification No. 20/2021-Central Tax, dated 1st June, 2021 has amended Notification No. 4/2018– Central Tax, dated the 23rd January, 2018 to reduce the late fee payable on delay in furnishing of Form GSTR-1 for the tax period June, 2021 onwards or quarter ending June, 2021 onwards as under:
| Sr. No. | Class of registered persons | Maximum Late Fees (Rs.) |
| 1 | Registered person having nil outward supplies in the tax period | 500/- |
| 2 | Registered person having annual aggregate turnover in previous year is up to rupees 1.5 crores, except covered under Sr. No. 1. | 2,000/- |
| 3 | Registered person having annual aggregate turnover in previous year is more than rupees 1.5 crores and up to rupees 5 crores, except covered under Sr. No. 1. | 5,000/- |
D. Reduction in late fee in case of delayed filing of Form GSTR-4 (Annual Return filed by composition taxpayers) for F.Y.2021-22 onwards:
Notification No. 73/2017-Central Tax dated 29th December, 2017 has further been amended vide Notification No. 21/2021- Central Tax dated 1st June, 2021 to reduce the late fees for delay in furnishing of Form GSTR-4 for financial year 2021-22 onwards as under:
| Sr. No. | Composition Taxpayer | Maximum Late Fees |
| 1 | Having Nil tax liability | 500/- |
| 2 | Other than nil liability | 1000/- |
E. Reduction in late fees in case of delayed filing of Form GSTR-7 for June, 2021 onwards:
The CBIC vide Notification No. 22/2021- Central Tax dated 1st June, 2021 has reduced the amount of late fees payable on delay in furnishing the return in Form GSTR-7 (TDS return) for the month of June, 2021 onwards, subject to maximum of Rs 1000 (plus Rs. 1000/- for SGST).
| Sr. No. | TDS Deductor | Maximum Late Fees |
| 1 | For June, 2021 onwards | 2,000/- |