Notification No. 09/2021-Central Tax [N10-S3P]

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), 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, after the seventh proviso, the following proviso shall be inserted, namely: –

“Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, 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. Class of registered persons Tax period Period for which

(1) (2) (3) late fee waived (4)

1. Taxpayers having an aggregate March, 2021 and Fifteen days from

turnover of more than rupees 5 April, 2021 the due date of crores in the preceding financial furnishing return year

2. Taxpayers having an aggregate March, 2021 and Thirty days from the turnover of up to rupees 5 crores in April, 2021 due date of the preceding financial year who furnishing return are liable to furnish the return as specified under sub-section (1) of section 39

3. Taxpayers having an aggregate January-March, 2021 Thirty days from the turnover of up to rupees 5 crores in due date of the preceding financial year who furnishing return.”. are liable to furnish the return as specified under proviso to sub- section (1) of section 39

2. This notification shall be deemed to have come into force with effect from 20 th day of April, 2021.