GST Notification 19/2021-Central Tax ,dt. 01-06-2021
Waiver of late fees in case of delay in filing GSTR 3B announced in addition to the relief measures already provided to the taxpayers vide the notifications issued on 01.05.2021
Refer the table below
1. For tax period Jul 17 to Apr 21 conditional waiver of late fees announced
| Criteria | No late fees for | Tax period | Due date | No late fees till |
| Monthly filers of GSTR 3B where turnover is up to 5 crores | 60 days | Mar 21 | 20th Apr 2021 | 19th June 2021 |
| 45 days | Apr 21 | 20th May 2021 | 4th July 2021 | |
| 30 days | May 21 | 20th June 2021 | 20th July 2021 | |
| Monthly filers of GSTR 3B where turnover exceeds 5 crores | 15 days | Mar 21 | 20th Apr 2021 | 5th May 2021 |
| Apr 21 | 20th May 2021 | 4th June 2021 | ||
| May 21 | 20th June 2021 | 5th July 2021 | ||
| Taxpayers who opted for quarterly filing and in Category A states/ UT’s | 60 days | Qtr – Mar 21 | 22nd Apr 2021 | 21st June 2021 |
| Taxpayers who opted for quarterly filing and Category B states/ UT’s | 60 days | Qtr – Mar 21 | 24th Apr 2021 | 23rd June 2021 |
2. For tax period Mar 21 to May 21 waiver for specified period announced
| Return type | Maximum late fees cap per return | Criteria |
| GSTR 3B | Rs. 500 (Rs. 250 each for CGST and SGST) |
Nil tax liability |
| Rs. 2000 (Rs. 1000 each for CGST and SGST) |
Taxpayers having Annual Aggregate Turnover (AATO) in preceding year upto Rs 1.5 crore. (Not filing NIL return) | |
| Rs. 5000 (Rs. 2500 each for CGST and SGST) |
Taxpayers having Annual Aggregate Turnover (AATO) in preceding year between Rs 1.5 crore to Rs. 5 crores (Not filing NIL return) | |
| Rs. 10000 (Rs. 5000 each for CGST and SGST) |
Taxpayers having Annual Aggregate Turnover (AATO) in preceding year above Rs. 5 crores (Not filing NIL return) |
3. Late fees rationalization announced on prospective GSTR 3B filing
| GSTR 3B | Maximum late fees per return | Criteria |
| Nil return | Rs. 500 (Rs. 250 each for CGST and SGST) |
If filed GSTR 3B between 1st June to 31st August 2021 |
| Having tax liability | Rs. 1000 (Rs. 500 each for CGST and SGST) |
If filed GSTR 3B between 1st June to 31st August 2021 |
RESPCTED SIR
REGARDING 1.JUNE 2021 AS PER NOTIFICATION GSTR-3B THEY ALLOWED FILLING GSTR 38 JULY 2017 TO APRIL21 NO 19/DATE1-06-2021
WHAT IS THE MEANING OF THIS NOTIFICATION .I CAN FILLED WITH ITC CLAMED FROM JULY 2017 TO APRIL 21
Hello Sir, Time limit to claim ITC against an Invoice or Debit Note is earlier of below dates: The due date of filing GST Return for September of next Financial year OR Date of filing the Annual Returns relevant for that Financial year.
Hence claim only that amount of ITC which satisfies aforementioned condition. And purpose of this notification is just to restrict late fees for taxpayers who are yet to file returns
Please note aforementioned stand is personal opinion of author and may not have legal relevance. As there are many tax professionals who are have different opinion. Also multiple writ petitions are filed and fought on this issue
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