In exercise of the powers conferred by section 128 of the CGST Act, 2017,

and in supersession of the notification

1) Notification No. 28/2017-Central Tax dt. 01-09-2017

2) Notification No. 50/2017-Central Tax dt. 24-10-2017

3) Notification No. 64/2017-Central Tax dt. 15-11-2017

except as respects things done or omitted to be done before such supersession,

Late fees reduced from Rs.100 to Rs.25 for all RPs from Jul-17 onwards

CG waives late fee payable u/s 47 by any RP for failure to furnish GSTR-3B by due date for the month of July-2017 onwards which is in excess of Rs.25 for every day during which such failure continues.

1^st Proviso - Late fees reduced from Rs.100 to Rs.10 for Nil Return from Jul-17 onwards

where central tax payable in GSTR-3B is nil, late fee payable u/s 47 by RP for failure to furnish GSTR-3B by due date for the month of July, 2017 onwards shall stand waived in excess of Rs.10 for every day during which such failure continues:

2^nd Proviso - Late fees reduced to Nil for following RPs from Jul-17 to Sep-18

late fee payable u/s 47 shall stand waived for RPs who failed to furnish GSTR-3B by the due date for the months of July-2017 to Sep-2018 but furnishes GSTR-3B between 22nd Dec, 2018 to 31st March, 2019.

[1][3rd Proviso - Late fees reduced to Nil for Feb-20 to Jul-20 with conditions

late fee payable u/s 47 shall stand waived for the tax period as specified in column (3) for RPs mentioned in column (2), who fail to furnish GSTR-3B by the due date, but furnishes GSTR-3B according to the condition mentioned in column (4):

[2][Table]

]

[3][4^th Proviso - Late fees reduced to Rs.250 or Nil for periods mentioned in 3^rd Proviso

For RPs mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020, late fee payable u/s 47, shall stand waived which is in excess of Rs.250 and shall stand fully waived for those taxpayers where amount of central tax payable in the said return is nil.]

[4][5^th Proviso - Late fees reduced to Rs.250 or Nil for RPs having an AT > Rs. 5 for May-20 to Jul-20

for the taxpayers having an aggregate turnover > Rs.5 cr in the preceding FY, who fail to furnish GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, late fee u/s 47 of the said Act, shall stand waived which is in excess of Rs.250 and shall stand fully waived for those taxpayers where central tax payable in the said return is nil.

[5][6^th Proviso - Late fees reduced to Rs.250 from Jul-17 to Jan-20 with conditions

Late fee payable u/s 47 shall stand waived which is > Rs.250 for the RP who failed to furnish GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01/07/2020 to 30/09/2020.

[6][7^th Proviso - Late fees reduced to Nil for nil return from Jul-17 to Jan-20 with conditions

where central tax payable in GSTR-3B is nil, late fee payable u/s 47 shall stand waived for the RP who failed to furnish GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01/07/2020 to 30/09/2020.

[7][8^th Proviso -

the amount of late fee payable u/s 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 RPs mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in GSTR-3B by the due date, namely:

[8][Table

.

[9][9^th Proviso - Late fees reduced to Rs.500 for period from Jul-17 to Apr-21 with conditions

for the RPs who failed to furnish the return in 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 [10][30th day of November, 2021], the total amount of late fee u/s 47 of the said Act, shall stand waived which is in excess of Rs.500

[11][10^th Proviso - Late fees reduced to Rs.250 for nil return for period from Jul-17 to Apr-21 with conditions

where the total amount of central tax payable in the said return is nil, the total amount of late fee u/s 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the RPs who failed to furnish the return in 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 [12][30th day of November, 2021]

[13][11^th Proviso - Late fees reduced for return from Jun-21

total amount of late fee payable u/s 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 RPs 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

.