The Central Board of Indirect Taxes and Customs (“CBIC”) vide Notification No. 33/2021-Central Taxes dated August 29, 2021 has further amended Notification No. 76/201-Central Taxes dated December 31, 2018 (“Principal Notification”) so as to extend the benefit of Amnesty Scheme till November 30, 2021.
Vide the Principal Notification, as amended, 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 June 01, 2021 to August 31, 2021, the total amount of late fee in excess of five hundred rupees were waived. Now, vide this notification the last date has been extended to November 30, 2021.
Similarly for NIL taxpayers, 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 June 01, 2021 to August 31, 2021, the total amount of late fee in excess of two hundred and fifty rupees were waived. Now, vide this notification the last date has been extended to November 30, 2021.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-33-central-tax-english-2021.pdf;jsessionid=73E1D4563B5711F9CB17757726E18A69