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



Quick Summary
The government has extended the deadline for the GST late fee amnesty scheme, allowing taxpayers more time to file outstanding GSTR-3B returns for July 2017 to April 2021. The new deadline to avail this benefit is 30 November 2021. Additionally, the time limit for applying to revoke cancelled GST registrations has been extended to 30 September 2021 for certain cases. These extensions aim to help taxpayers, particularly small businesses, who faced difficulties due to the COVID-19 pandemic.

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-furnishingFORM GSTR-3Bfor 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].
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FAQ :

The closing date for the GST late fee amnesty scheme has been extended to 30 November 2021.

The scheme covers the tax periods from July 2017 to April 2021.

The deadline for filing an application for revocation of cancelled GST registration has been extended to 30 September 2021.

Yes, this extension applies only to registrations cancelled under clause (b) or (c) of sub-section (2) of section 29 of the CGST Act, where the original due date for filing the revocation application fell between 1 March 2020 and 31 August 2021.

Yes, the facility to file GSTR-1/IFF using Electronic Verification Code (EVC) instead of Digital Signature Certificate (DSC) has been extended to 31 October 2021.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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