Notification No. 09/2021
Date: May 1, 2021
Subject: Waiver of late fee for delayed filing of GSTR-3B for specified tax periods
Description:
This notification waives late fee payable under Section 47 for delayed filing of GSTR-3B for January–April 2021, subject to turnover-based conditions. The waiver period varies across categories of taxpayers. The relief aims to ease compliance burden during the pandemic.
Amendment:
This notification amends notification No. 76/2018