Amnesty Scheme No Comments on Amnesty SchemePosted in GST By adminPosted on May 28, 2021June 2, 2021 1. Relief to taxpayers regarding late fee for Pending returns: Criteria No tax Liability Other Taxpayers Late Fees 500 per Return 1000 per Return 2. Rationalization of Late Fees imposed u/s 47: Type of Return GSTR 3B & GSTR 1 No tax Liability Criteria Nil liability Other Taxpayers Nil Liability Other Aggregate Turnover Any Upto 1.5 Cr 1.5 Cr to 5 Cr Above 5Cr Late Fees Rs. 500 per return Rs. 2000 per Return Rs. 5000 per Return Rs. 10000 per Return Rs. 500 per return Rs. 2000 per Return