GST Amnesty Scheme Extended by Three Months


CBIC Extends Deadlines for Late Fee Amnesty Scheme and Filing of Application for Revocation of Cancellation of GST Registration

The Central Board of Indirect Taxes and Customs (CBIC) has informed that keeping in view the difficulties caused by COVID-19 pandemic, the last date to avail benefit of the late fee amnesty scheme, has now been extended from existing 31st, August,2021 to 30th November, 2021. [Refer Notification No. 33/2021- Central Tax, dated 29.08.2021].

Earlier, 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 1st June, 2021 to 31st August, 2021.

Government has also extended the timelines for filing of application for revocation of cancellation of registration to 30th September, 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021.

However, 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].

Further, the filing of FORM GSTR-3B and FORM GSTR-1/ Invoice Furnishing Facility (IFF) by companies using electronic verification code (EVC), instead of Digital Signature certificate (DSC) has already been enabled for the period from 27th April, 2021 to 31st August, 2021. This has been further extended to 31st October, 2021. [Refer Notification No. 32/2021- Central Tax, dated 29.08.2021].

Click here for official press release:

Knowledge Source:

CGST Rule 59 (6) will be implemented on GST Portal from 1st September 2021

Leave a Reply

Your email address will not be published. Required fields are marked *