| S. No. | Scheme/Relief | Conditions | Amount of Relief |
| 1 | Amnesty scheme_ exemption of late fees for delay in filing Form GSTR-3B | Exemption period: From July 2017 till April 2021 Returns should be filed during 01st June 2021 till 31st August 2021 | Nil tax liability in return, maximum late fee payable/return is Rs. 500 (Rs.250, CGST and SGST each). Other cases, maximum late fee payable/return is Rs. 1,000 (Rs.250, CGST and SGST each) |
| 2 | Going forward, late fee on Form GSTR-3B and Form GSTR-1 | Capping of maximum late fee payable | Nil tax liability in Form GSTR-3B or Nil outward supply in Form GSTR-1, maximum late fee payable/return is Rs. 500 (Rs.250, CGST and SGST each Other cases: Turnover in preceding year is up-to Rs. 1.5 crores; maximum late fee payable/return is Rs. 2,000 (Rs.1,000, CGST and SGST each) Turnover in preceding year is b/w Rs. 1.5 to 5 crores; maximum late fee payable/return is Rs. 5,000 (Rs.2,500, CGST and SGST each) Turnover in preceding year is more than 5 crores; maximum late fee payable/return is Rs. 10,000 (Rs.5,000, CGST and SGST each) |
| 3 | Going forward, late fee on Form GSTR-4 (return by composition tax payer) | – | Nil tax liability in return, maximum late fee payable/return is Rs. 500 (Rs.250, CGST and SGST each). Other cases, maximum late fee payable/return is Rs. 2000 (Rs.1,000, CGST and SGST each) |
| 4 | Going forward, late fee on Form GSTR-7 (return of tax deducted at source) | Late fee reduced to Rs. 50/day and maximum Rs. 2,000/return (Rs. 1,000 CGST and SGST each). |
