Notification No. 09/2021
Date: May 1, 2021
Subject: Waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods.
Description:
Late fee payable under section 47 is waived for delay in furnishing FORM GSTR-3B. The waiver applies for March 2021, April 2021, and the quarter ending March 2021. Eligible taxpayers are classified based on turnover and return type.
Effective Date:
20 April 2021 (deemed)
Previous Notification:
Notification No. 76/2018 – Central Tax dated 31.12.2018