Taxpayers who have failed to file their GSTR-3B for the period from Jul-2017 up to Apr-2021, can avail the benefit of the GST amnesty Scheme and file their pending GSTR-3B for the said period by paying a reduced late of Rs.1000 (Rs.500 in case of return with no tax liability) per return instead of Maximum Late Fees of Rs.10,000/-.
The Finance Ministry has extended the last date for this scheme till November 30, 2021.
CGST notification number 33/2021 dated 29th August 2021.
Earlier, Due date for the scheme was August 31, 2021.
