The CBIC, on 1st May 2021, has notified the waiver of the late fee in respect of filing of the GSTR 3B by the Registered Taxable Person for the notified period vide Notification No. 09/2021 – Central Tax. The said notification shall become effective from 20th April 2021 onwards.
| Class of Registered Person | Tax Period | Period for which late fee waived |
| Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | March 2021 April 2021 | 15 days from the due date of furnishing return |
| 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 April 2021 | 30 days from the due date of furnishing return |
| 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 | 30 days from the due date of furnishing return |
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