Notification No. 19/2021
Date: June 1, 2021
Subject: Waiver and rationalisation of late fee for delayed filing of FORM GSTR-3B
Description:
This notification waives late fee for delayed filing of GSTR-3B for July 2017 to April 2021 beyond prescribed caps, subject to conditions. It also rationalises late fee for June 2021 onwards based on turnover slabs and NIL returns. The relief is part of the COVID amnesty measures.
Amendment:
This notification amends notification No. 76/2018
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