NOTIFICATION NO- 19/2021-Central Tax dated 01.06.2021 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

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 Goodsand Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as thesaid Act), the Government, on the recommendations of the Council, hereby makes thefollowing further amendments in the notification of the Government of India in theMinistry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated thE31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section3, 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, thefollowing Table shall be substituted, namely: —

MORE..https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-19-central-tax-english-2021.pdf

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