CBIC has further extended last date to avail benefit of the ‘GSTR-3B 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.
It may be noted that the ‘GSTR 3B Late Fee Amnesty Scheme’ was notified by CBIC vide Central Notification 76/2018 (in supersession of Central Tax Notifications 28/2017, 50/2017 and 64/2017), which was subsequently modified vide Central Tax Notifications 32/2020, 52/2020, 57/2020, 9/2021, 19/2021 and 33/2021, as detailed in the ensuing paragraphs.
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.
GSTR 3B Late Fee Amnesty Scheme
CBIC Central Tax Notification 76/2018 dt. 31/12/2018: CBIC notifies the ‘GSTR 3B Late Fee Amnesty Scheme 2018’ for July 2017 to September 2018
G.S.R. ..(E).– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28/2017 Central Tax, dt. 01/09/2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1126 (E), dt. 01/09/2017, notification of the Government of India in the Ministry of Finance, Department of Revenue No. 50/2017 Central Tax, dt. 24/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dt. 24/10/2017 and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 64/2017 Central Tax, dt. 15/11/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1420(E), dt. 15/11/2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
(i) Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
(ii) Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22/12/2018 to 31/03/2019.
CBIC Central Tax Notification 32/2020 dt. 03/04/2020: CBIC notifies the ‘GSTR 3B Late Fee Amnesty Scheme 2020’
CBIC notifies the GSTR-3B Late Fee Amnesty Scheme 2020 for February 2020 to April 2020 by amending GSTR-3B Late Fee Amnesty Scheme 2018 (Notification 76/2018), i.e. by inserting third proviso w.e.f. 20/03/2020, as under:
(iii) Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:
(1) |
(2) |
(3) |
(4) |
CBIC Central Tax Notification 52/2020 dt. 24/06/2020: CBIC amends ‘GSTR 3B Late Fee Amnesty Scheme 2020’
CBIC amends GSTR-3B Late Fee Amnesty Scheme 2020, by amending above Notifications 76/2018 and 32/2020, i.e. by substituting above Table in Proviso (iii) and inserting Proviso (iv) & (v), including extension of scope of Scheme from ‘February 2020 ~ April 2020’ to ‘February 2020 ~ July 2020’, as under:
| Sl. No. (1) |
Class of Registered Person (2) |
Tax Period (3) |
Condition (4) |
| 1 | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year [No Change] | February, March and April, 2020 [No Change] | If return in FORM GSTR-3B is furnished on or before 24/06/2020 [No Change] |
| 2 | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | February 2020 | If return in FORM GSTR-3B is furnished on or before 30/06/2020 |
| -do- | March 2020 | If return in FORM GSTR-3B is furnished on or before 03/07/2020 | |
| -do- | April 2020 | If return in FORM GSTR-3B is furnished on or before 06/07/2020 | |
| -do- | May 2020 | If return in FORM GSTR-3B is furnished on or before 12/09/2020 | |
| -do- | June 2020 | If return in FORM GSTR-3B is furnished on or before 23/09/2020 | |
| -do- | July 2020 | If return in FORM GSTR-3B is furnished on or before 27/09/2020 | |
| 3 | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | February 2020 | If return in FORM GSTR-3B is furnished on or before 30/062020 |
| -do- | March 2020 | If return in FORM GSTR-3B is furnished on or before 05/07/2020 | |
| -do- | April 2020 | If return in FORM GSTR-3B is furnished on or before 09/07/2020 | |
| -do- | May 2020 | If return in FORM GSTR-3B is furnished on or before 15/09/2020 | |
| -do- | June 2020 | If return in FORM GSTR-3B is furnished on or before 25/09/2020 | |
| -do- | July 2020 | If return in FORM GSTR-3B is furnished on or before 29/09/2020 |
(iv) (vi) Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01/07/2020 to 30/09/2020:
(v) (vii) Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01/07/2020 to 30/09/2020.
CBIC Central Tax Notification 57/2020 dt. 30/06/2020: CBIC amends ‘GSTR 3B Late Fee Amnesty Scheme 2020’
CBIC amends GSTR-3B Late Fee Amnesty Scheme 2020, by amending above Notifications 76/2018, 32/2020 and 52/2020, i.e. by inserting new Proviso (iv) & (v), applicable w.e.f. 25/06/2020, also resulting in renumbering of the existing Proviso (iv) & (v) as (vi) & (vii), as under:
(iv) Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till 30/09/2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil:
(v) Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till 30/092020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil:
CBIC Central Tax Notification 9/2021 dt. 01/05/2021: CBIC notifies the ‘GSTR 3B Late Fee Amnesty Scheme 2021’
CBIC notifies the GSTR-3B Late Fee Amnesty Scheme 2021 for January to April 2021, by amending GSTR-3B Late Fee Amnesty Scheme 2018/ 2020 (Notifications 76/2018, 32/2020, 52/2020 and 57/2020), i.e. by inserting eighth proviso applicable w.e.f. 20/04/2021, as under:
(viii) Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-
(1) |
(2) |
(3) |
(4) |
CBIC Central Tax Notification 19/2021 dt. 01/06/2021: CBIC amends the ‘GSTR 3B Late Fee Amnesty Scheme 2021’
CBIC amends the GSTR-3B Late Fee Amnesty Scheme 2021 by amending above Notifications 76/2018, 32/2020, 52/2020, 57/2020 and 9/2021, i.e. by substituting above Table in Proviso (viii) applicable w.e.f. 20/05/2021 and inserting new Proviso (ix), (x) & (xi), including extension of scope of Scheme from ‘January 2021 ~ March 2021’ to ‘January 2021 ~ May 2021’, as under:-
| Sl. No. (1) |
Class of Registered Person (2) |
Tax Period (3) |
Period for which late fee waived (4) |
| 1 | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | March, April and May 2021 | Fifteen days from the due date of furnishing return |
| 2 | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 | March 2021 | Sixty days from the due date of furnishing return |
| -do- | April 2021 | Forty Five days from the due date of furnishing return | |
| -do- | May 2021 | Thirty days from the due date of furnishing return | |
| 3 | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to subsection (1) of section 39 | January to March, 2021 | Sixty days from the due date of furnishing return |
(ix) Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/ quarter of July, 2017 to April, 2021 by the due date but furnish the said return between the period from 01/06/2021 to 31/08/2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees:
(x) Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/ quarter of July, 2017 to April, 2021 by the due date but furnish the said return between the period from 01/06/2021 to 31/08/2021:
(xi) Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:
| Sl. No. (1) |
Class of Registered Person (2) |
Amount (3) |
| 1 | Registered persons whose total amount of central tax payable in the said return is nil | Two hundred and fifty rupees |
| 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 | One thousand rupees |
| 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 | Two thousand and five hundred rupees |