{"id":102478,"date":"2021-06-06T09:18:45","date_gmt":"2021-06-06T03:48:45","guid":{"rendered":"https:\/\/legalwindow.in\/?p=102478"},"modified":"2021-08-14T13:18:09","modified_gmt":"2021-08-14T07:48:09","slug":"government-announces-gst-amnesty-scheme-for-tax-payers-key-highlights-and-benefits","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/government-announces-gst-amnesty-scheme-for-tax-payers-key-highlights-and-benefits\/","title":{"rendered":"Government announces GST Amnesty Scheme for Tax Payers: Key Highlights and Benefits"},"content":{"rendered":"\r\n<p>The 43rd GST council meeting was held on 28th May 2021. The council has announced GST Amnesty Scheme 2021 and provide big relief by providing waiver \/reduced late fees and interest. Apart from reduction\/rationalization in late fees and interest for pending returns, Due dates for filing of GSTR-1, GSTR 3B, IFF, GSTR-4, ITC-04, Cumulative application of rule 36(4), etc. has been extended.<\/p>\r\n\r\n\r\n\r\n<p>Before moving ahead, let\u2019s try to understand what exactly Amnesty Scheme is all about.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>What is the Amnesty Scheme?<\/strong><\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>The word Amnesty is means a grace extended by the government to an association or classes of people, normally for a political sin, the act of a sovereign power by officially discharging particular classes of people who are subject to prosecution but have not yet been convicted.<\/li>\r\n<li>The GST system came into practice back in 2017 and the Finance Ministry noted that, even by 2020, many businesses have ignored it and have remained non-compliant. The government wanted these businesses to register under GST and, to do so, they introduced the Amnesty Scheme.<\/li>\r\n<li>For people who were liable but haven\u2019t filed returns on time, the late fees pile up. Through the Amnesty Scheme, this late fee was waived to a large extent. So, the people who were earlier hesitant to file for GST could now register and file returns without worrying about the humongous late fees or penalties.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Amnesty under GST Law<\/strong><\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>The Government has announced an Amnesty scheme that aims to grant relief to taxpayers about the late fee for pending returns.\u00a0This scheme will remain valid from 1st June 2021 to 31st August 2021.\u00a0<\/li>\r\n<li>The 43rd GST Council decided to exempt duty on importing Covid-19 related items like hand sanitizers, face masks, gloves, PPE Kits, temperature scanners, other related medical equipment.<\/li>\r\n<li>Also, an amnesty scheme for small and medium taxpayers to reduce the late fee burden has been introduced.<\/li>\r\n<li>Taxpayers can now file pending returns without huge penalties, and they can avail the benefits of this GST Amnesty scheme with decreased late fees.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>The original provisions under GST law regarding late fees without giving effect to the above scheme<\/strong><\/h3>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>The late fee for filing returns is Rs 25\/- per day (CGST and SGST each), subject to a maximum of Rs 5000(each for CGST and SGST).\u00a0 So total late fee for the delay was Rs 50\/- \u00a0per day, subject to a maximum of Rs 10,000\/- for each return.\u00a0<\/li>\r\n<li>Sec 20(viii) of the IGST Act, 2017 eliminates late fees from its ambit. Therefore, there is no separate late fee levied under IGST Act, 2017.<\/li>\r\n<li>However, a late fee is applicable under the UTGST Act, 2017, as per Section 21(ix), as the application of late fee has not been suspended therein.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Now we can conclude that late fees shall be applicable under CGST Act and SGST (Intra State supply) or <a href=\"https:\/\/cbic-gst.gov.in\/UTGST-bill-e.html\" target=\"_blank\" rel=\"noopener\">UTGST (Intra Union Territory supply)<\/a>.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Relaxed Late Fee Payment<\/strong><\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>For GSTR 3B<\/strong><\/td>\r\n<td><strong>Relaxation in Late Fee<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Nil Return (when there is no tax liability for the said period)<\/td>\r\n<td>Maximum Late fee is capped at\u00a0<strong>Rs. 500\/-\u00a0<\/strong> <strong>i.e.,<\/strong> (Rs. 250- each for CGST &amp; SGST)\u00a0<strong>per return<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border-bottom: 1px solid #000;\">When there is Tax liability for the said tax period \u00a0 \u00a0<\/td>\r\n<td style=\"border-bottom: 1px solid #000;\">Maximum Late fee is capped at\u00a0<strong>Rs.1,000\/- i.e.<\/strong>(Rs. 500- each for CGST &amp; SGST)\u00a0<strong>per return<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Time when you can avail GST Amnesty Scheme 2021<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>Return GSTR \u2013 3B shall be filed between\u00a0<strong>1.06.2021 to 31st August 2021<\/strong>\u00a0to avail the benefit of the lowered rate of late fees. It implies that the pending GSTR 3B returns from July 2017 to April 2021 are required to be filed on or before 31st August 2021.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" class=\"wp-image-102479\" title=\"Government announces GST Amnesty Scheme for Tax Payers: Key Highlights and Benefits\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Government-announces-GST-Amnesty-Scheme-for-Tax-Payers-Key-Highlights-and-Benefits-1-1024x538.png\" alt=\"Government announces GST Amnesty Scheme for Tax Payers: Key Highlights and Benefits\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Government-announces-GST-Amnesty-Scheme-for-Tax-Payers-Key-Highlights-and-Benefits-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Government-announces-GST-Amnesty-Scheme-for-Tax-Payers-Key-Highlights-and-Benefits-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Government-announces-GST-Amnesty-Scheme-for-Tax-Payers-Key-Highlights-and-Benefits-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Government-announces-GST-Amnesty-Scheme-for-Tax-Payers-Key-Highlights-and-Benefits-1-768x403.png 768w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Government-announces-GST-Amnesty-Scheme-for-Tax-Payers-Key-Highlights-and-Benefits-1.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Relaxation in Late fees for Return Filings of GSTR 3B and GSTR 1 (June 2021 onwards).<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>The late fee is being capped to reduce the burden of late fee on taxpayers, following are the details-<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\" type=\"1\">\r\n<li>Taxpayers having nil tax Liability are required to pay only Rs. 500\/- (Rs. 250\/- each for CGST &amp; SGST) per return<\/li>\r\n<li><strong>For Taxpayers with Tax Liability:<\/strong><\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>Taxpayers with an aggregate turnover in preceding FY up to Rs. 1.5 crores<\/td>\r\n<td>Rs. 2000\/- (Rs. 1000\/- each for CGST &amp; SGST) per return<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Taxpayers having aggregate turnover in preceding FY between Rs. 1.5 crores to Rs. 5 crores<\/td>\r\n<td>Rs. 5000\/- (Rs. 2500\/- each for CGST &amp; SGST) per return<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border-bottom: 1px solid #000;\">Taxpayers having aggregate turnover in preceding FY above Rs.\u00a0 5 crores<\/td>\r\n<td style=\"border-bottom: 1px solid #000;\">Rs. 10000\/- (Rs. 5000\/- each for CGST &amp; SGST) per return<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Relaxation in Late fees for filing of GSTR 4<\/strong><\/h3>\r\n\r\n\r\n\r\n<p><strong>Explanation of late fee leviable on account of delay in furnishing FORM GSTR-4 by composition taxpayers for proposed tax period i.e., FY 21-22 onwards.<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>Taxpayer<\/strong><\/td>\r\n<td><strong>Late fees<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0Taxpayers having nil tax Liability (Nil Return)<\/td>\r\n<td>Rs. 500\/- (Rs. 250\/- each for CGST &amp; SGST) per return<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border-bottom: 1px solid #000;\">\u00a0Other Taxpayers<\/td>\r\n<td style=\"border-bottom: 1px solid #000;\"><br \/>Rs. 2000\/- (Rs. 1000\/- each for CGST &amp; SGST) per return \u00a0<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Relaxation in Late fees for Return Filings of GSTR 7<\/strong><\/h3>\r\n\r\n\r\n\r\n<p><strong>Description of the late fee applicable on account of delay in filing return in FORM GSTR-7 by Tax deduction at Source for proposed tax periods i.e., June, 2021 onwards<\/strong><\/p>\r\n\r\n\r\n\r\n<p>The following table gives clarity about this relaxation-<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>Particulars<\/strong><\/td>\r\n<td><strong>Late fees<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0 Late Fee payable for delayed furnishing of Return in Form GSTR \u2013 7\u00a0<\/td>\r\n<td>\u00a0 Rs. 50 Per day (Rs. 25\/- each CGST &amp; SGST) per return<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"border-bottom: 1px solid #000;\">\u00a0 Maximum amount Capped<\/td>\r\n<td style=\"border-bottom: 1px solid #000;\"><br \/>Rs. 2000\/- (Rs. 1000\/- each for CGST &amp; SGST) per return \u00a0<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Relaxation in availing of ITC under GST<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>Compliance-related relief, For GST Taxpayers, Rule 36(4) of CGST Rules restricting provisional ITC claims to 5% GSTR-2B in GSTR-3B is relaxed for April 2021.<\/p>\r\n\r\n\r\n\r\n<p>The assessee can apply this cumulatively for April and 21st May while filing GSTR -3B for May 2021.<\/p>\r\n<p><a href=\"https:\/\/legalwindow.in\/gst-returns\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-103973 size-full\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/gst-call-back.jpg\" alt=\"GST Return \" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/gst-call-back.jpg 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/gst-call-back-600x120.jpg 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/gst-call-back-300x60.jpg 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/gst-call-back-768x154.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>The finance minister has introduced GST Amnesty Scheme to provide relief to the taxpayers regarding payment of late fees applicable on non-furnishing FORM GSTR-3B &amp; GSTR 1 for the tax periods from July 2017 to April 2021. The lowered rate of the late fee will be applicable if GSTR-3B for these tax periods is filed between 1st June 2021 to 31st August 2021.<\/p>\r\n\r\n\r\n\r\n<p>Also, relaxations are giving on GSTR 4 (return that has to be filed by a composition dealer) and GSTR 7(return to be filed by the persons who are required to deduct <a href=\"https:\/\/legalwindow.in\/tds-returns\/\">TDS (Tax deducted at source)<\/a> under GST) and compliance to avail ITC are also relaxed.<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>The 43rd GST council meeting was held on 28th May 2021. The council has announced GST Amnesty Scheme 2021 and provide big relief by providing waiver \/reduced late&hellip;<\/p>\n","protected":false},"author":9,"featured_media":102480,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-102478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Government announces GST Amnesty Scheme for Tax Payers<\/title>\n<meta name=\"description\" content=\"Read about Government announces GST Amnesty Scheme for Tax Payers: Key Highlights and Benefits, What is the Amnesty Scheme?, Amnesty under GST Law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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