To provide relief to the tax payers, late fee for non-furnishing FORM GSTR 3B for the tax periods from July, 2017 to April 2021 has been reduced /waived as under

Sl.NoReturn in FORM GSTR-3B for the month/ quarter ofAmount of Central & State/UT tax payablein the returnLate fee payable maximum of Rs.
1July, 2017 to April, 2021NIL500
2July, 2017 to April, 2021Not NIL1000

If GSTR 3B returns for these tax periods are furnished between 01.06.2021 to 31.08.2021 then reduced rate of late fee would apply.

To reduce burden of late fee on smaller taxpayers, the upper cap of late fee is being rationalized for taxpayers for the tax period of June, 2021 onwards or quarter ending June, 2021 onwards as follows.       

  1. The late fee for delay in furnishing of FORM GSTR 3B and FORM GSTR -1 to be capped, per return, as below.
A. Sl.NoClass of registered personsLate fee payable waived in excess of (Rs)
1Registered persons whose total amount of Central Tax & State/UT tax payable in the said return is Nil500
2Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 12,000
3Taxpayers 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. 15,000

All proposals to be made applicable for prospective tax periods

Covid -19 related relief measures for taxpayers

In Addition to the relief measures already provided to the taxpayers vide the notification issued on 01.05.2021 following further relations are being provided to the taxpayers.

For small taxpayers (Aggregate turnover upto Rs. 5 cr.

  • March and April 2021 tax periods
    • NIL rate of interest for first 15 days from the due date of furnishing the return in FORM GSTR-3B or filing of PMT -06 challan ,reduced rate of 9% thereafter for further 45 days for March 2021 and 30 days  for  April 2021.
    • Waiver of late fee for delay in furnishing return in FORM GSTR-3B for the tax periods March / QE March 2021 and April 2021 for 60 days and 45 days respectively, from the due date of furnishing FORM GSTR – 3B.
    • NIL Rate of interest for first 15 days from the due date of furnishing the statement in CMP-08 by composition dealers for QE March 2021, and reduced rate of 9% thereafter for furthers 45 days.
  1. Relaxation to normal taxpayers in filing of monthly return in Form GSTR-3B
Sl.No.Tax PeriodClass of taxpayer
(Based on AATO)
Due date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 45 daysFrom 61st day onwards
1March, 2021> Rs. 5 Cr.20th April9%18%18%5th May, 2021
Up to Rs. 5 Cr20th AprilNil9%18%19th June, 2021
Sl.No.Tax PeriodClass of taxpayer
(Based on AATO)
Due date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 30 daysFrom 46th day onwards
1April, 2021> Rs. 5 Cr.20th May9%18%18%4th June, 2021
Up to Rs. 5 Cr20th MayNil9%18%4th July, 2021
Sl.No.Tax PeriodClass of taxpayer
(Based on AATO)
Due date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 15 daysFrom 31st day onwards
1May, 2021> Rs. 5 Cr.20th June9%18%18%5th July, 2021
Up to Rs. 5 Cr20th JuneNil9%18%20th July, 2021
  • Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme
Sl.No.Tax PeriodForm TypeDue date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 45 daysFrom 61st day onwards
1March, 2021Form GSTR-3B (Quarterly)22/24th April, 2021,(Group A/B)Nil9%18%21/ 23rd June, 2021,(Group A/B)
Sl.No.Tax PeriodForm TypeDue date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 30 daysFrom 46th day onwards
1April, 2021Form GST PMT-0625th May, 2021Nil9%18%NA
Sl.No.Tax PeriodForm TypeDue date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 15 daysFrom 31st day onwards
1May, 2021Form GST PMT-0625th June, 2021Nil9%18%NA
  • Relaxations in filing Form CMP-08 for Composition Taxpayers:
Sl.No.Tax PeriodDue date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 45 daysFrom 61st day onwards
1March, 2021 (Qtr.)18th April, 2021Nil9%18%NA
  • Certain other COVID-19 related relaxations to be provided as
    • Extension of due date of filling GSTR-1 /IFF for the month of may 2021 by 15 days
    • Extension of due date of filling GSTR –  4 for FY 2020-21 to 31/07/2021
    • Extension of due date of filling ITC -04 for FY 2020-21 to 31/07/2021
    • Cumulative application of rule 36(4) for availing ITC for tax periods April , May and June ,2021 in the return for the period June 2021.
    • Allowing filling of return by companies using Electronic Verification Code (EVC )  instead Digital Signature Certificate till 31.08.2021
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