Daily Tip: GSTR-3B filing late fee amnesty scheme ends soon


According to the Goods and Services Tax Act, taxpayers cannot file a particular tax period’s GSTR-3B without filing the previous ones.

You also risk having your GST registration cancelled if you haven’t filed GSTR-3B for six consecutive tax periods or three consecutive quarters! Losing your registration may impact your clients, or GST registered customers could choose to not do business with you because of this.

Under the Amnesty Scheme, you can file your GSTR-3B for tax periods from July 2017 to April 2021 on the GST portal until 31 August 2021 at reduced late fee charges.

The maximum late fee for any tax liability other than a nil GSTR-3B is restricted to Rs.1000 per return.

For a nil GSTR-3B filing, the maximum late fee payable is fixed at Rs.500 per return.

Learn more about the GST Late Fee Amnesty Scheme.

File your GSTR-3B on the GST Portal before the deadline.