Notification No. 33/2021
Date: August 29, 2021
Subject: Extension of GSTR-3B late fee amnesty scheme.
Description:
The last date to avail the late fee amnesty scheme for delayed filing of FORM GSTR-3B is extended. The benefit, which caps late fees for past tax periods from July 2017 to April 2021, is now available up to 30 November 2021. Other conditions of the scheme remain unchanged.
Effective Date:
29 August 2021
Previous Notification:
Notification No. 76/2018 – Central Tax dated 31.12.2018