Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers (Part2)

Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Qtrly) & composition taxpayers for the tax periods of March, April & May, 2021, vide Notn. Nos. 18/2021 & 19/2021, both dtd. 1st June, 2021. The details are summarized below:

B.Relaxation in filing of Form GSTR-3B (Quarterly) by Taxpayers under QRMP Scheme

Sl.No.Tax PeriodForm TypeDue date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 45 daysFrom 61st day onwards
1March, 2021Form GSTR-3B (Quarterly)22/24th April, 2021,(Group A/B)Nil9%18%21/ 23rd June, 2021,(Group A/B)
Sl.No.Tax PeriodForm TypeDue date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 30 daysFrom 46th day onwards
1April, 2021Form GST PMT-0625th May, 2021Nil9%18%NA
Sl.No.Tax PeriodForm TypeDue date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 15 daysFrom 31st day onwards
1May, 2021Form GST PMT-0625th June, 2021Nil9%18%NA

C.Relaxations in filing Form CMP-08 for Composition Taxpayers:

Sl.No.Tax PeriodDue date of filingReduced Rate of InterestWaiver of late fee till
First 15 days from due dateNext 45 daysFrom 61st day onwards
1March, 2021 (Qtr.)18th April, 2021Nil9%18%NA

This is for information and necessary action please.

Thanking You,
Team GSTN

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