While the country is suffering from the COVID-19 pandemic, the Government has allowed great relief to the taxpayers by extending the deadlines to file various GST returns.
The Government also waived off the late fee payable for the delayed filing of GSTR-3B. As per a bunch of notifications issued by the Central Board of Indirect Taxes and Customs (CBIC) today, the Government has waived off the late fee for GSTR-3B for the months of April and May 2021.
The exemption is available for a delay of up to 15 days and 30 days from original due date for taxpayer with turnover more than 5 crores and up to 5 crores respectively.
As per the notification, no late fees is leviable if the return is filed by 30 days from original due date for quarter ending 31st March 2021.
Source Taxscan
