Quick Summary
As part of our constant endeavour to provide a smooth and hassle free experience to the taxpayers and simplify the process of meeting GST compliances, following changes were recently deployed/ would be deployed shortly, on the GST portal:
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Registration | Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21 |
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Deployed on 1st July, 2021 |
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Returns | Information regarding late fee payable provided in Form GSTR-10 |
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Returns | Auto-population of data in Form GSTR-11 on basis of Forms GSTR-1 / 5 filed by their suppliers |
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The above is for information please.
Thanking You,
Team GSTN
FAQ :
The timeline for filing an application for revocation of cancellation of registration (Form GST REG-21) has reverted to 90 days from the date of the Order of Cancellation of Registration (Form GST REG-19), effective from 1st July 2021.
Yes, taxpayers filing Form GSTR-10 will now be provided with information regarding any late fees payable for delayed filing of previous returns or statements. This will be displayed in a table under the 'Late Fee Payable' column.
Form GSTR-11 for UIN holders will now auto-populate details of their inward supplies based on the GSTR-1/5 forms filed by their suppliers. This aims to simplify the process for them to file their quarterly returns and subsequent refund claims.
The timeline for filing various applications, including the revocation of registration cancellation, was extended due to the spread of the COVID-19 pandemic across India.
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