CBIC vide notification No. 33/2021 – Central Tax dated 29.08.2021 has extended the benefit of reduced late fees for filing GSTR-3B in GST Amnesty Scheme upto 30th Nov 2021.

The late fee for non-furnishing of GSTR-3B for July 2017 to April 2021 has been capped at Rs 500 per return for those taxpayers who did not have any tax liability. For those with tax liability, a maximum Rs 1,000 per return late fees would be charged, provided such returns are filed by November 30, 2021.