Notification No.: 33/2021 – Central Tax
Date of Notification: 29th August 2021.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 128 – Power to waive or reduce late fee.
- Section 47 – Late fee for delay in furnishing returns (context for relief under Notif. 76/2018).
CGST Rules, 2017:
- No rule amended by this notification (it amends a prior notification).
Integrated GST Act, 2017:
- Not applicable.
Summary of Notification
1) Amnesty/late-fee relief window extended under Notif. 76/2018:
This notification amends Notification No. 76/2018 – Central Tax by substituting the date “31st day of August, 2021” with “30th day of November, 2021” wherever it appears in the ninth and tenth provisos. Practically, the Government extends the time window during which the reduced/waived late fee (under section 128 read with section 47) can be availed for the specified delayed returns covered by those provisos. Taxpayers who could not file within the earlier 31.08.2021 deadline may file by 30.11.2021 to claim the capped late fee benefit; beyond this date, the ordinary late-fee regime revives.
