As the country is suffering from the COVID-19 pandemic, the CBIC has granted great relief to the taxpayers by extending the deadlines to file various GST returns. The CBIC has also waived off the late fee payable for the delayed filing of GSTR-3B.
As per the notification issued, CBIC 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 the original due date for taxpayers with a turnover of more than 5 crores and up to 5 crores respectively as stated in the below-given table.
| S. No. | Class of registered persons | Tax period | Period for which late fee waived |
| (1) | (2) | (3) | (4) |
| 1. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | March 2021 and April 2021 | Fifteen days from the due date of furnishing return |
| 2. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 | March 2021 and April 2021 | Thirty days from the due date of furnishing return |
| 3. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 | January-March, 2021 | Thirty days from the due date of furnishing return.”. |
As per the notification, no late fees are leviable if the return is filed by 30 days from the original due date for the quarter ending 31st March 2021.
This notification shall be deemed to have come into force with effect from the 20th day of April 2021.
The Government, via separate notifications, also extended the due date for GSTR-4 till 31st May 2021. Further, the deadline for ITC-04 has been extended to 31st May for the Jan-Mar quarter.
Also, GSTR-1 due date for April 2021 extended to 26th May and IFF due date extended to 28th May. The Government further relaxed the levy of interest for non-payment/short payment or delay in the payment of tax dues for the months of April and May 2021.
