Amnesty scheme to rationalize late fee for delay in filing of GSTR 3B
Channel: GST India (AZL)
Date: 01/07/2021

The journey of Goods and Service Tax started in July 2017 and since then we have seen number of amendments in different provisions of the Act. Considering the initial complexities in the procedural aspect i.e. filing of returns, various relief measure were introduced by the government to give chances to the tax payer who have done defaults in the filing of GST return.

A series of such relief was introduced vide No. 28/2017-CT, 50/2017-CT, 64/2017-CT, 22/2018-CT, 41/2018-CT, 76/2018-CT, 32/2020-CT, 52/2020-CT and 09/2021-CT providing conditional waiver of late fees levied on account of non-filing of GSTR-3B form provided that the tax payers have complied with the condition laid in the respective notification. Although by providing relief by way of amnesty scheme, government couldn’t completely eliminate the non-compliance and evasion of tax thereof on account of non-filing of returns however it has achieved partial success in bringing number of tax payer under compliance bracket.