On 1st June, 2021 the Government had announced the late fee amnesty scheme to provide relief to the taxpayers by reducing / waiving late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April, 2021, if the returns for these tax periods are furnished between 01.06.2021 to 31.08.2021.
The same has been now extended till 30th November, 2021.
Amnesty scheme has capped late fee upto INR 500 for nil return and upto INR 1000 for other than nil return.
Notification No. 33/2021 - Central Tax