New Functionalities made available for Taxpayers on GST Portal - May, 2021



Quick Summary
The GST portal has introduced new functionalities for taxpayers in May 2021. This includes an extension for filing the 'Application for Revocation of Cancellation' (Form GST REG-21) until 31st May 2021 for those whose due date fell between 15th April and 30th May 2021. Additionally, relaxations have been provided for various GST compliances due to the COVID-19 pandemic, such as extensions for filing returns and waivers of interest and late fees for certain taxpayers. Companies registered under the Companies Act, 2013, can now also file GSTR-1 and GSTR-3B using EVC until 31st May 2021.

GST Portal Updates: New Functionalities for Taxpayers

1 - Registration

Sl No

Form/ Functionality

Functionality made available for Taxpayers

1

Extension in date of filing of revocation application of cancellation in Form GST REG-21

The time for filing the 'Application for Revocation of Cancellation' for those applicants, for whom the due date to file the same falls between 15th April to 30th May, 2021, has been extended till 31st May, 2021. (Remarks: Further extended till 30th June, 2021, vide Notification No. 24/2021 CT dated 01.06.2021.)

2 - Returns

S.No

Form/ Functionality

Functionality made available for Taxpayers

1

Extension in due dates/ relaxations in filing GST related compliances by taxpayers, on account of COVID Pandemic

The Government has announced certain relaxations in filing of returns and other GST related compliances by taxpayers, on account of the prevailing COVID pandemic. To know more about the same, please click the following links:

• Generation of Form GSTR-2B for April 2021: Click Here

• Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers: Click Here

• Extension in dates of various GST Compliances for GST Taxpayers: Click Here

• Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B returns: Click Here

• Taxpayers registered under the Companies Act, 2013, can now file their Form GSTR-1 and Form GSTR-3B with EVC, apart from filing it with DSC, till 31st May, 2021, as notified by the Government. (Remarks: Further extended till 31st August, 2021, vide Notification No. 27/2021 CT dated 01.06.2021.)

FAQ :

The deadline for filing Form GST REG-21 has been extended to 31st May 2021 for applicants whose due date fell between 15th April and 30th May 2021.

Certain relaxations and extensions in filing GST returns and other compliances have been announced due to the prevailing COVID-19 pandemic.

Relaxations include extensions for filing returns, waiver of interest and late fees for normal and composition taxpayers, and relief regarding late fees for delayed GSTR-3B filings.

Yes, taxpayers registered under the Companies Act, 2013, can now file their Form GSTR-1 and Form GSTR-3B using EVC (Electronic Verification Code) in addition to DSC (Digital Signature Certificate) until 31st May 2021.

Yes, the article notes that the deadline for revocation applications was further extended to 30th June 2021, and the ability for companies to file with EVC was extended to 31st August 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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