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Notification No. 33/2021

Date: August 29, 2021
Subject: Extension of late-fee amnesty scheme for delayed filing of GSTR-3B
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Description:

This notification extends the GSTR-3B late-fee amnesty scheme by substituting the cut-off date from 31 August 2021 to 30 November 2021. It amends Notification No. 76/2018-CT. The extension allows taxpayers additional time to clear pending returns with reduced late fees.

Amendment:

This notification amends notification No. 76/2018

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