Amnesty Scheme

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

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