Notification No. 09/2021 – Central Tax GST Late Fee Waiver

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Notification No. 09/2021 – Central Tax: Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]

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 31^st 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 31^st 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:-

Table

S. No. (1)	Class of registered persons (2)	Tax period (3)	Period for which late fee waived (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
2.	Taxpayers 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
3.	Taxpayers 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, 2021	Thirty days from the due date of furnishing return.”.

2. This notification shall be deemed to have come into force with effect from 20^th day of April, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31^st 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 31^st December, 2018 and was last amended vide notification number 57/2020 – Central Tax, dated the 30^th 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 30^th June, 2020.

📚 Frequently Asked Questions (FAQs): Notification No. 09/2021 – Central Tax

Q1: What is Notification No. 09/2021 – Central Tax?

Answer:
Notification No. 09/2021 – Central Tax, issued on 1st May 2021, amended Notification No. 76/2018 – Central Tax to provide a waiver of late fees for GSTR-3B filing for certain taxpayers and tax periods.
👉 It granted relief to taxpayers impacted by COVID-19 disruptions.
For filing support, consult GST Experts.

Q2: Who are the taxpayers covered under this late fee waiver?

Answer:
The waiver applied to:
1️⃣ Taxpayers with turnover above ₹5 crores (March & April 2021 returns).
2️⃣ Taxpayers with turnover up to ₹5 crores filing monthly returns (March & April 2021).
3️⃣ Taxpayers with turnover up to ₹5 crores filing quarterly returns under QRMP (Jan–Mar 2021).
For detailed compliance, check GST Compliance Services.

Q3: How long was the late fee waiver available?

Answer:
⏳ The waiver period varied by taxpayer class:
Large taxpayers (>₹5 crores): 15 days from the due date.
Small taxpayers (≤₹5 crores, monthly returns): 30 days from the due date.
Small taxpayers (≤₹5 crores, quarterly returns): 30 days from the due date.
For safe filings, you can explore GST Return Filing.

Q4: Which return is covered under this waiver?

Answer:
The waiver specifically covered FORM GSTR-3B, which is the summary return for outward and inward supplies, ITC, and tax liability.
If you’re new to GST, GST Registration is the first step before filing returns.

Q5: What legal provision allowed this waiver?

Answer:
The waiver was issued under Section 128 of the CGST Act, 2017, which empowers the Government to reduce or waive late fees.
To ensure compliance, small businesses may also benefit from MSME Registration.

Q6: From when did this notification take effect?

Answer:
This notification was retrospectively effective from 20th April 2021, ensuring that taxpayers filing late after the second wave of COVID-19 were not burdened with penalties.
To stay updated on deadlines, consider Finodha’s Digital Signature Certificate (DSC) solutions for e-filing.

Q7: How is Notification No. 09/2021 linked with other GST relief notifications?

Answer:
Notification 09/2021 ➝ Late fee waiver for GSTR-3B.
Notification 10/2021 ➝ Extended GSTR-4 due date.
Notification 11/2021 ➝ Extended ITC-04 deadline.
Notification 12/2021 ➝ Extended GSTR-1 April 2021 due date.
Notification 13/2021 & 14/2021 ➝ Amendments & compliance extensions.
Together, they gave comprehensive compliance relief in May 2021. For overall GST planning, check Setup Business.

Q8: What happens if a taxpayer still fails to file within the waiver period?

Answer:
If filing is not done even within the waiver timeline:
❌ Normal late fee under Section 47 of CGST Act will apply.
❌ ITC claim may get impacted.
❌ Future compliance burden increases.
Avoid this with timely help from Private Limited Compliance.

Q9: How can businesses ensure they don’t miss future GST relief updates?

Answer:
✅ Regularly monitor GST Council notifications.
✅ Use professional services for compliance.
✅ File returns well before deadlines.
✅ Rely on experts for both GST & ITR — see Income Tax Return Filing.
Finodha ensures that businesses never miss critical updates like Notification No. 09/2021 – Central Tax.