AMNESTY SCHEME TO FILE PENDING GST RETURNS FROM JULY 2017 TO APRIL 2021 WITH REDUCED LATE FEE BETWEEN 1.6.2021 TO 31.8.2021
The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The GST returns are pending to be filed by some taxpayers from the introduction of GST Act and from the middle of the period in between 1.7.2017 to till date.
The Central Government has now announced an amnesty scheme in order to facilitate the taxpayers to file pending GST Returns (Not filed for the periods from July 2017 to April 2021) with the following directions:
o Provided also that for the registered persons who failed to furnish the return in
FORM GSTR-3B for
the months /quarter of July, 2017 to April, 2021,
by the due date
but furnish the said return between the period
from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall
stand waived which is in excess of five hundred rupees:
o Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021.
The relevant Notification No. 19*2021-Central Tax, dated 1.6.2021 is
given below for ready reference.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No. 19/2021 – Central Tax
New Delhi,
the 1st June, 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) (hereafter in this notification referred to as the said Act), 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:
(ii) after the eighth proviso, the following provisos shall be inserted, namely: —
“Provided also that for the registered persons who failed to furnish the return in
FORM GSTR-3B for
the months /quarter of July, 2017 to April, 2021,
by the due date
but furnish the said return between the period
from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall
stand waived which is in excess of five hundred rupees:
Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021:
Provided also that the total amount of late
fee payable under section 47 of the
said Act for the tax period June, 2021 onwards or quarter ending
June, 2021 onwards,
as
the case may be, shall stand waived which is in excess of an amount as specified in
column (3) of the Table given below, 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) |
Amount (3) |
|
1. |
Registered persons
whose total amount of central tax payable in the said return is
nil |
Two hundred and fifty rupees |
|
2. |
Registered persons
having an aggregate turnover of up to rupees 1.5 crores in the preceding
financial year, other
than those covered under
S. No. 1 |
One thousand rupees |
|
3. |
Taxpayers having
an aggregate turnover of more
than rupees 1.5
crores and
up to rupees 5 crores in the
preceding financial year, other than those covered
under S. No. 1 |
Two thousand and five hundred
rupees”. |
[F. No.
CBIC-20001/5/2021]
(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 09/2021 – Central Tax, dated the
1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
305(E), dated the 1st May, 2021.
AMNESTY SCHEME EXTENDED UPTO
30.11.2021
Government of India
Ministry of Finance Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, 29th August, 2021
PRESS RELEASE
Government, vide Notification No. 19/2021-
Central Tax, dated 01.06.2021, had provided relief to the taxpayers by reducing
/ waiving late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April,
2021, if the returns for these tax periods
are furnished between 01.06.2021 to 31.08.2021. The last date to avail
benefit of the late fee amnesty scheme,
has now been extended from existing 31.08.2021 to 30.11.2021. [Refer Notification No. 33/2021-
Central Tax, dated 29.08.2021].
2. Based on the multiple
representations received, Government has also extended
the timelines for filing of application for revocation of cancellation
of registration to 30.09.2021,
where the due date of filing of application for revocation of cancellation of registration falls between 01.03.2020
to 31.08.2021. The extension would be applicable only in those cases where
registrations have been cancelled under clause (b) or clause (c) of sub-section
(2) of section 29 of the CGST Act. [Refer
Notification No. 34/2021-
Central Tax, dated 29.08.2021].
3. The filing of FORM
GSTR-3B and FORM
GSTR-1/ IFF by
companies using electronic
verification code (EVC), instead of Digital Signature certificate (DSC) has
already been enabled for the period from 27.04.2021 to 31.08.2021. This has
been further extended to 31st October, 2021. [Refer Notification No.
32/2021- Central Tax, dated 29.08.2021].
4. The extension
of the closing date of late fee amnesty scheme and extension
of time limit for filing of application for revocation of cancellation of registration will benefit a large number of taxpayers, specially small
taxpayers, who could not file their returns in time due to various reasons, mainly because
of difficulties caused by COVID-19
pandemic, and whose registrations were cancelled due to
the same. Taxpayers are requested to avail the benefit of these extensions at
the earliest to avoid last minute rush.
***