Notification No. 09/2021 – Central Tax

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the

 

1st May, 2021

G.S.R…..(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.
(1)
Class of registered persons
(2)
Tax period
(3)
Period for which
late fee waived
(4)
1Taxpayers having an aggregate turnover of more than rupees 5
crores in the preceding financial
year
March, 2021 and April, 2021Fifteen 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 subsection (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 Secretary to the Government of India
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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