GST Amnesty Scheme, 2021 extended up to 30th November 2021

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GST Amnesty Scheme extended up to 30th November 2021

GST Amnesty Scheme extended up to 30th November 2021

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. 76/2018-Central Taxes dated December 31, 2018 so as to extend the benefit of Amnesty Scheme till November 30, 2021. Earlier vide notification number 19/2021 – Central Tax, dated the 1st June, 2021 this benefit was extended up to 31st August 2021.

Vide Notification No. 33/2021-Central Taxes dated August 29, 2021 

In case of having tax liability: 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 November 30, 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.

In case of having Nil liability : 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 November 30, 2021. the total amount of late fee in excess of two hundred and fifty rupees were waived.

Summary:

Tax Liability > 

Nil Tax Liability

Tax liability

Benefit available for the Period

Late Fees

Late Fees

July, 2017 to April, 2021

Rs. 500

Rs. 1000

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