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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (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 1
st
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
31
st
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 31
st
December, 2018, namely:
—

In the said notification,-

(i) in the eighth proviso, with effect from the 20
th
day of May, 2021, for the Table, the
following Table shall be substituted, namely: —
“Table
S. No.
(1)
Class of registered persons
(2)
Tax period
(3)
Period for which
late fee waived
(4)
1. Taxpayers having an aggregate
turnover of more than rupees 5
crores in the preceding financial
year
March, 2021, April,
2021 and May, 2021
Fifteen days from
the due date of
furnishing return
2. Taxpayers having an aggregate
turnover of up to rupees 5 crores in
the preceding financial year who
March, 2021 Sixty days from the
due date of
furnishing return

are liable to furnish the return as
specified under sub-section (1) of
section 39
April, 2021 Forty-five days from
the due date of
furnishing return
May, 2021 Thirty days from the
due date of
furnishing return
3 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 Sixty days from the
due date of
furnishing return.”;

(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 1
st
day of June, 2021 to the 31
st

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 1
st
day of June, 2021 to the 31
st
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
S. No.
(1)
Class of registered persons
(2)
Amount
(3)
1. Registered persons whose total amount of central tax
payable in the said return is nil
Two hundred and
fifty rupees
2. Registered persons having an aggregate turnover of
up to rupees 1.5 crores in the preceding financial
year, other than those covered under S. No. 1
One thousand
rupees
3. Taxpayers having an aggregate turnover of more than
rupees 1.5 crores and up to rupees 5 crores in the
preceding financial year, other than those covered
under S. No. 1
Two thousand and
five hundred
rupees”.


[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 31
st
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 31
st
December, 2018 and was last amended vide
notification number 09/2021 – Central Tax, dated the 1
st
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 1
st
May, 2021.