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Notification No. 19/2021 – Central Tax

Notification No. 19/2021 – Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 19/2021 – Central Tax

New Delhi, the 1st June 2021

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December 2018, namely: —

In the said notification,-

(i) in the eighth proviso, with effect from the 20th day of May 2021, for the Table, the following Table shall be substituted, namely: —

“Table

Notification No. 19/2021 – Central Tax

Notification No. 19/2021 – Central Tax

(ii) after the eighth proviso, the following provisos shall be inserted, namely: —

“Provided also that for the registered persons who failed to furnish the return in FORM 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 31st day of August 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees:

Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM 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 31st day of August 2021:

Provided also that the total amount of late fee payable under section 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 the class of registered persons 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

Notification No. 19/2021 – Central Tax

[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31st December 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December 2018 and was last amended vide notification number 09/2021 – Central Tax, dated the 1st May 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 305(E), dated the 1st May 2021.

Notification No. 19/2021 – Central Tax.

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