NOTIFCATION No. 09/2021- Central Tax

NOTIFICATION
New Delhi, the 1st May, 2021
No. 09/2021- Central Tax

G.S.R. 305(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 76/2018– Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely:–
In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: –
“Provided also that the amount of late fee payable under section 47 shall stand waived for the period as
specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column
(3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said
Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-

    

S. No.Class of registered personsTax periodPeriod for which late fee
waived
(1)(2)(3)(4)
1
Taxpayers having an aggregate turnover of
more than rupees 5 crores in the preceding
financial year
March, 2021 and April,
2021
Fifteen days from the due
date of furnishing return
2Taxpayers having an aggregate turnover of up
to rupees 5 crores in the preceding financial
year who are liable to furnish the return as specified under sub-section (1) of section 39
March, 2021 and April,
2021
Thirty days from the due
date of furnishing return
3Taxpayers having an aggregate turnover of up
to rupees 5 crores in the preceding financial
year who are liable to furnish the return as
specified under proviso to sub-section (1) of
section 39
January-March, 2021Thirty days from the due
date of furnishing return.”.

2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021.
[F. No. CBEC-20/06/08/2020-GST]
RAJEEV RANJAN, Under Secy.
Note: The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018
and was last amended vide notification number 57/2020 – Central Tax, dated the 30th June, 2020, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 424(E), dated the 30th June,
2020.

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