CBIC Waives Off Interest For Late GSTR-3B Filers Due to Technical Glitches On The Portal

The Central Board of Indirect Taxes and Customs (CBIC) has waived off interest for late GSTR-3B filers due to technical glitches on the portal.

The Board has notified that the rate of interest per annum to be 'Nil', for the class of registered persons who were required to furnish the return in FORM GSTR-3B, but failed to furnish the return for the June, 2018, October 2018, July 2017 and August 2017, July 2017 to February 2018 by the due date.

“Registered person having the following Goods and Services Tax Identification Numbers who are liable to furnish the return as specified under sub-section (1) of section 39 of the Act but could not file the return for the month by the due date, because of technical glitch on the portal but had sufficient balance in their electronic cash ledger or electronic credit ledger, or had deposited the required amount through challan,” the notification read.

FORM GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file FORM GSTR-3B returns for every tax period.

Notification No. 07/2024 – Central Tax

Click Here To Read The Notification