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Current status of GST amnesty schemes and late fee waivers. Bookmark this page — we update it within 24 hours of every GST Council meeting.
Last updated: March 22, 2026
No Active Waiver Scheme — March 2026
There is currently no active GST late fee waiver or amnesty scheme. If you have pending returns, you'll need to pay the standard late fee. The 55th GST Council meeting is expected in April 2026 — a new amnesty may be announced.
Wait for official GST Council announcement
The government announces waivers via CBIC notifications. We update this page within 24 hours. You can also check cbic.gov.in for official notifications.
Note the deadline carefully
Every waiver has a strict cutoff date. File before that date — even one day late and the waiver doesn't apply. Set a reminder immediately.
Login to GST portal and file the return
Go to gst.gov.in → Returns → File the pending return. During the waiver period, the system automatically calculates the reduced or nil late fee.
No separate application needed
The reduced late fee is automatic during the waiver period. You don't file any separate application — just file the return and the system handles the rest.
Pay the remaining amount if any
Some waivers reduce fee to ₹500 instead of full waiver. Pay whatever is due and file. Don't wait thinking the full fee will be waived.
GSTR-9/9C Amnesty 2024
ExpiredNotification: Notification 08/2025-CT
Returns covered: GSTR-9 and GSTR-9C for FY 2017-18 to 2022-23
Waiver details: Late fee waived for filing by March 31, 2025
GSTR-1/3B/4/10 Amnesty 2023
ExpiredNotification: Notification 07/2023-CT
Returns covered: GSTR-1, GSTR-3B, GSTR-4, GSTR-10 (up to March 2023)
Waiver details: Reduced max late fee ₹500 for filing by June 30, 2023
GSTR-3B Amnesty 2021
ExpiredNotification: Notification 19/2021-CT
Returns covered: GSTR-3B for July 2017 to April 2021
Waiver details: Reduced late fee for all pending GSTR-3B returns
| Return | Fee/Day | Max Fee | Nil Return Fee |
|---|---|---|---|
| GSTR-1 | ₹50/day | ₹10,000 | ₹20/day, max ₹500 |
| GSTR-3B | ₹50/day | ₹10,000 | ₹20/day, max ₹500 |
| GSTR-4 (Composition) | ₹50/day | ₹2,000 | ₹20/day, max ₹500 |
| GSTR-9 (Annual) | ₹200/day | 0.25% of turnover | Not applicable |
| GSTR-10 (Final) | ₹200/day | ₹10,000 | Not applicable |