Waiver of Late Fees for GSTR-3B Returns

Notification G.S.R (E) amends the Central Goods and Services Tax Act, 2017, providing waivers for late fees on GSTR-3B returns. The Central Government, upon the Council's recommendations, supersedes previous notifications and introduces amendments.

Late fees exceeding twenty-five rupees per day for failure to file GSTR-3B returns from July 2017 onwards are waived. If the total central tax payable in the return is nil, late fees exceeding ten rupees per day are waived.

Registered persons failing to file GSTR-3B returns from July 2017 to September 2018, but filing between December 22, 2018, and March 31, 2019, receive late fee waivers. Dr. Sree Parvathy S.L., Under Secretary to the Government of India, oversees the implementation of this waiver.

The waiver aims to ease financial burdens on taxpayers and promote timely compliance with tax regulations, fostering smoother tax administration.