Notification No. 19/2021
Date: June 1, 2021
Subject: Waiver and rationalisation of late fee for delayed filing of FORM GSTR-3B.
Description:
Late fee is waived for delayed filing of FORM GSTR-3B for specified tax periods of March to May 2021. Additional relief is provided for past periods from July 2017 to April 2021, subject to monetary caps. Revised maximum late fee amounts are prescribed for future periods.
Effective Date:
20 May 2021 (deemed)
Previous Notification:
Notification No. 76/2018 – Central Tax dated 31.12.2018
Other Notifications
63/2019.
This notification amends Notification No. 28/2019–CT to extend the due date fo...
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