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Likewise in earlier years, the Government through CBIC, brought up a Scheme for non-filers under GST. The core purpose behind the scheme is to provide financial assistance to non-filers and to bring them back in the GST system as a tax-compliant persons. In this article, we will go through the scheme.

The scheme was announced by the CBIC  on 1st June 2021 through CGST Notification no. 19/2021 amending Notification No. 76/2018. Initially, the scheme was valid till 31st August 2021. However, due to GST provisions on revocation of cancellation of registration, it was further extended till 30th November 2021.

About the Scheme:-

Under GST, a late fee is levied for delay in filing of GSTR-3B. As per Section 47 of CGST Act read with notifications, such fee is Rs 20/- or Rs 50/- per day subject to maximum of Rs 10,000/- per tax period where the return filed after due date.

This scheme aims to reduce the upper limit of Rs 10,000/- which is levied for each tax period where GSTR-3B not filed till 31st May 2021.


  • This scheme is valid for the returns of GSTR-3B only.
  • This scheme is valid for Tax period from July 2017 to April 2021.
  • This scheme is valid only where GSTR-3B filed on or after 1st June 2021 till 30th November 2021.
  • This scheme is waiving a part of late fee. This is not an extention of due date for the purpose of levy of interest on late payment of tax.

Benefits given under Scheme

Where the GST payable during a tax period is Rupee 1 or more, either through ITC or through Cash, upper limit of late fee reduced to Rs 1000/-. (Thus, benefit of Rs 9000/- per tax period).

Where the GST payable during a tax period is Nil, upper limit of late fee reduced to Rs 500/-. (Thus, benefit of Rs 9500/- per tax period).

Manner of calculation of late fee would be same as per earlier method, i.e. Rs 50/- or Rs 20/- per day subject to maximum of Rs 1000/- or Rs 500/- per tax period respectively.

Our Conflict on levy of late fee under Amnesty Scheme

Excess charging of Late fee

As per notification, it is being provided that where the Central Tax (CGST) payable is Nil, the late fee shall be maximum to Rs 500/-. It is important to mention here that there is no late fee leveid under IGST Act.

Thus, where CGST/SGST payable is nil and some amount is payable under IGST head only, the late fee should be Rs 500/- per tax period. However, GST portal is charging Rs 1000/- in this case.

Modi’s love to non-filers, And, no incentive to voluntary filers

Like every time, this amnesty scheme provide relief to non-filers only.

A person who has just completed GST returns by 31st May 2021, i.e. a day before the decision, he is feeling looted by this government, as, if he just file the returns with a delay of just one more day, he could save hefty fee which he has paid on 31st May 2021 to complete the return filing process.
If the benefit was given on the basis of the turnover, it would not hurt anyone as it serves the genuinity to all the people. But, this rule where a person who filed returns just before this extended date are penalised with late fee and the persons who are filing returns beyond the due dates by even more than a year are happily filing their returns without paying any late fee during such extended period
To waive the late fee for these persons is your wish. However, does the government really think that it is giving justice to those who have filed the returns before 1st June 2021. I am wondering whether the government is credible to serve the equality to all the citizens of country as provided by Constitution of India.
It leads to raise questions like “can’t this government provide equal benefit for such late fee to all the persons of this country” or “Can’t this government serve equality to every person of India”.

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