Late Fee Amnesty Extended by Three months
to 30 Nov 2011
·
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
The Government, vide Notification No. 19/2021-
Central Tax, dated 01.06.2021, had provided relief to the taxpayers by reducing
/ waiving late fee for non-furnishing FORM GSTR-3B for the tax periods from
July, 2017 to April, 2021, if the returns for these tax periods are furnished between
01.06.2021 to 31.08.2021. The last date
to avail benefit of the late fee amnesty scheme, has now been extended from existing
31.08.2021 to 30.11.2021. [Refer Notification No. 33/2021- Central Tax, dated
29.08.2021].
Based on the multiple representations received,
Government has also extended the timelines for filing of application for revocation
of cancellation of registration to 30.09.2021, where the due date of filing
of application for revocation of cancellation of registration falls between 01.03.2020
to 31.08.2021. The extension would be applicable only in those cases where registrations
have been cancelled under clause (b) or clause (c) of sub-section (2) of section
29 of the CGST Act. [Refer Notification No. 34/2021- Central Tax, dated 29.08.2021].
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. [Refer
Notification No. 32/2021- Central Tax, dated 29.08.2021].
The extension of the closing date of late fee amnesty scheme and
extension of time limit for filing of application for revocation of cancellation
of registration will benefit a large number of taxpayers, specially
small taxpayers, who could not file their returns in time due to various reasons,
mainly because of difficulties caused by COVID-19 pandemic, and whose registrations
were cancelled due to the same. Taxpayers are requested to avail the benefit of
these extensions at the earliest to avoid last minute rush.
|
32/2021-Central Tax dated 29.08.2021 |
|
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Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. |
33/2021-Central Tax dated 29.08.2021 |
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34/2021-Central Tax dated 29.08.2021 |