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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 19/2021 – Central Tax
New Delhi, the 1st June, 2021
G.S.R.....(E).— In exercise of the powers
conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereafter in this notification referred to as the said Act), the
Government, on the recommendations of the Council, hereby makes the following
further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the
31st December, 2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st
December, 2018, namely:—
In the said notification,-
(i) in the eighth
proviso, with effect from the 20th day of May, 2021, for the Table, the
following Table shall be substituted, namely: —
“Table
S. No.
(1) |
Class of registered persons
(2) |
Tax period
(3) |
Period for which late fee waived
(4) |
| 1. |
Taxpayers having an aggregate turnover of more than rupees 5 crores
in the preceding financial year |
March, 2021, April, 2021 and May, 2021 |
Fifteen days from the due date of furnishing return |
| 2. |
Taxpayers having an aggregate turnover of up to rupees 5 crores in
the preceding financial year who are liable to furnish the return as
specified under sub-section (1) of section 39 |
March, 2021 |
Sixty days from the due date of furnishing return |
| April, 2021 |
Forty-five days from the due date of furnishing return |
| May, 2021 |
Thirty days from the
due date of
furnishing return |
| 3 |
Taxpayers having an aggregate turnover of up to rupees 5 crores in
the preceding financial year who are liable to furnish the return as
specified under proviso to subsection (1) of section 39 |
January-March, 2021 |
Sixty days from the
due date of
furnishing return.”; |
(ii) after the eighth proviso, the following
provisos shall be inserted, namely: —
“Provided also that for the registered
persons who failed to furnish the return in FORM GSTR-3B for the months
/quarter of July, 2017 to April, 2021, by the due date but furnish the said
return between the period from the 1 st day of June, 2021 to the 31st day
of August, 2021, the total amount of late fee under section 47 of the said Act,
shall stand waived which is in excess of five hundred rupees:
Provided
also that where the total amount of central tax payable in the said return is
nil, the total amount of late fee under section 47 of the said Act shall stand
waived which is in excess of two hundred and fifty rupees for the registered
persons who failed to furnish the return in FORM GSTR-3B for the months /
quarter of July, 2017 to April, 2021, by the due date but furnish the said
return between the period from the 1st day of June, 2021 to the 31st day
of August, 2021:
Provided also that the total amount of late fee payable
under section 47 of the said Act for the tax period June, 2021 onwards or
quarter ending June, 2021 onwards, as the case may be, shall stand waived
which is in excess of an amount as specified in column (3) of the Table given
below, for the class of registered persons mentioned in the corresponding
entry in column (2) of the said Table, who fail to furnish the returns in
FORM GSTR-3B by the due date, namely: —
Table
S. No.
(1) |
Class of registered persons
(2) |
Amount
(3) |
| 1. |
Registered persons whose total amount of central tax payable in the
said return is nil |
Two hundred and fifty rupees |
| 2. |
Registered persons having an aggregate turnover of up to rupees 1.5
crores in the preceding financial year, other than those covered under
S. No. 1 |
One thousand rupees |
| 3. |
Taxpayers having an aggregate turnover of more than rupees 1.5
crores and up to rupees 5 crores in the preceding financial year, other
than those covered under S. No. 1 |
Two thousand and five hundred rupees”. |
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No.
76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 1253(E), dated the 31st December, 2018 and was last amended vide
notification number 09/2021 – Central Tax, dated the 1st May, 2021,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 305(E), dated the 1st May, 2021.
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