Notification No. 33/2021
Date: August 29, 2021
Subject: Extension of late-fee amnesty scheme for delayed filing of GSTR-3B
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