CBIC had introduced the Amnesty Scheme vide Notification No. 19/2021 – Central Tax dated 1st June 2021, to waive off the late fees for delayed filing of GSTR-3B for the tax period from Jul-17 to Apr-21, if filed between the period 1^st June 2021 to 31^st August, 2021. Taxpayers can take the benefit of such scheme maximum by 31^st August 2021 as the scheme culminates on such date.