Extension of closing date of late fee amnesty scheme and time limit for filing of application for revocation of cancellation of registration under GST Act
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Central Government provided relief to the taxpayers vide notification no. 19/2021-Central Tax, dated 01.06.2021, by reducing/waiving late fee for non-furnishing of FORM GSTR-3B for tax period from July’2017 to April’2021, provided these returns are furnished between 01.06.2021 to 31.08.2021.
Now, Government has further extended last date to avail benefit of late fee amnesty scheme, from existing 31.08.2021 to 30.11.2021.
Government has also extended the timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date of filing application for revocation of cancellation of registration falls between 01.03.2021 to 31.08.2021. This extension would be applicable only in those cases where registration have been cancelled under clause (b) or clause (c) of sub-section (2) Section 29 of CGST Act.
Clause (b): a person paying tax under section 19 has not furnished returns for three consecutive tax periods
Clause (c): any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months
The filing of FORM GSTR-3B and FORM GSTR-1/IFF by companies using electronic verification code (EVC), instead of Digital Signature certificate (DSC) has already been enabled for the period from 27.04.2021 to 31.08.2021. This has been further extended to 31st October’2021.
For more please refer below link: https://pib.gov.in/PressReleasePage.aspx?PRID=1750236
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