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

The Government, vide Notification No. 19/2021, dated 1st June, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below: (Note: Please refer to respective State/UT Notifications for waiver of State/UT tax).

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:

For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards:

This is for information please.