Important Keyword: Notification No. 33/2021 – Central Tax, GSTR-3B Amnesty Scheme, GST late fee waiver, Notification No. 76/2018 – Central Tax, GST late fee waiver 2021, GSTR-3B amnesty scheme extension, Notification 33/2021 central tax, GST compliance, GST return filing,
Words: 787; Read time: 4 minutes.
Table of Contents
[F. No. CBIC-20006/24/2021-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 29th August, 2021
Notification No. 33/2021 – Central Tax: Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
[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 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, in the ninth and tenth provisos, for the figures, letters and words ―31st day of August, 2021‖, where ever they occur, the figures, letters and words ―30th day of November, 2021‖ shall be substituted.
(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 19/2021 – Central Tax, dated the 1st June, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 363(E), dated the 1st June, 2021.
📚 Frequently Asked Questions (FAQs): Notification No. 33/2021 – Central Tax
Q1: What is Notification No. 33/2021 – Central Tax about?
Answer:
Notification No. 33/2021 – Central Tax, issued on 29th August 2021, extends the due date for availing the GSTR-3B late fee Amnesty Scheme from 31st August 2021 to 30th November 2021. This amendment was made to Notification No. 76/2018 – Central Tax, providing relief to taxpayers by giving them additional time to file pending GSTR-3B returns with reduced late fees.
Q2: Who benefits from this Amnesty Scheme extension?
Answer:
All taxpayers who had pending GSTR-3B returns between July 2017 to April 2021 and were eligible for late fee waiver under Notification No. 76/2018, can now file their pending returns without heavy late fees until 30th November 2021.
Q3: What exactly changed through this notification?
Answer:
The original due date of 31st August 2021 in the 9th and 10th provisos of Notification No. 76/2018 was substituted with 30th November 2021, effectively granting a 3-month extension.
Q4: How does this extension help taxpayers?
Answer:
✅ Relief from high late fees
✅ Opportunity to regularize GST compliance
✅ Reduced burden on small businesses and MSMEs
✅ Avoidance of legal issues due to non-filing of returns
If you want hassle-free return filing, check GST Return Filing.
Q5: What happens if a taxpayer still doesn’t file GSTR-3B by 30th November 2021?
Answer:
After the deadline, the Amnesty Scheme benefits will lapse, and taxpayers will again be liable to pay full late fees as per the GST law. Regular compliance through GST Compliance Services can help avoid such penalties.
Q6: Was this notification connected to earlier amendments?
Answer:
Yes. Notification No. 33/2021 builds upon the original Notification No. 76/2018 – Central Tax, which introduced the GSTR-3B late fee relief, and was last amended by Notification No. 19/2021. Each amendment extended timelines to support businesses during COVID-19 disruptions.
Q7: How can businesses ensure timely compliance in the future?
Answer:
Businesses can avoid penalties by:
Using Online GST Registration services 📑
Filing returns regularly with expert help from GST Professionals 👩💼
Leveraging automation for compliance reminders
Q8: How does this benefit MSMEs and startups specifically?
Answer:
MSMEs often face cash-flow issues and delays in filing. This extension allowed them to:
Clear past dues without heavy penalties
Save money on late fees 💰
Focus on growth and compliance simultaneously.
For starting or structuring your business, visit Setup Business Services.
Download PDF: Notification No. 33/2021 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
