CBIC Extends Last Date of ‘GSTR 3B Late Fee Amnesty Scheme’

Govt. extends the last date to avail benefit of the late fee amnesty scheme from 31/08/2021 to 30/11/2021 (i.e. relief for taxpayers by way of reduction/ waiver of late fee for non-filing of FORM GSTR 3B during July, 2017 to April, 2021), vide Central Tax Notification 33/2021 dt. 29/08/2021.

Govt. had earlier provided relief, vide Central Tax Notification 19/2021 dt. 01/06/2021, to taxpayers by reducing/ waiving late fee for non-furnishing of FORM GSTR-3B for tax periods from July, 2017 to April, 2021, provided the returns for these tax periods is furnished during 01/06/2021 to 31/08/2021.

CBIC Central Tax Notification 33/2021 dt. 29/08/2021: CBIC Extends Last Date of ‘GSTR 3B Late Fee Amnesty Scheme’ from 31/08/2021 to 30/11/2021

G.S.R. 599(E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018 Central Tax, dated 31/12/2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1) vide number G.S.R. 1253(E), dated 31/12/2018, namely:-

In the said notification, in the ninth and tenth provisos, for the figures, letters and words “31st day of August, 2021”, where ever they occur, the figures, letters and words “30th day of November, 2021” shall be substituted.

Note: The principal notification No. 76/2018 Central Tax, dated 31/12/2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1) vide number G.S.R. 1253(E), dated the 31/12/2018 and was last amended vide notification number 19/2021 Central Tax, dated the 01/06/2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 363(E), dated the 01/06/2021.

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