The CBIC vide a series of Notifications dated 29 August 2021 extends various due dates. The said notifications have been summarized hereunder:
Sr. No. |
Notification No. and Date |
Summary |
1 |
Notification No. 32/2021 dated 29 August 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 April 2021 to 31 August 2021. This has been further extended to 31 October 2021 |
2 |
Notification No. 33/2021 dated 29 August 2021 |
The CBIC vide Notification No. 19/2021- Central Tax dated 01 June 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 June 2021 to 31 August 2021. The last date to avail benefit of the late fee amnesty scheme, has now been extended to 30 November 2021 |
3 |
Notification No. 34/2021 dated 29 August 2021 |
The CBIC has extended the timelines for filing of application for revocation of cancellation of registration to 30 September 2021, where the due date of filing of application for revocation of cancellation of registration falls between 01 March 2020 to 31 August 2021. The extension would be applicable only in those cases where registrations have been cancelled for non-furnishing of returns for a continuous period |
GLS Comments:
On account of the difficulties faced during the COVID-19 pandemic, the registrations of a number of taxpayers had been cancelled. The instant benefit of extension of time limit for filing of application for revocation of cancellation of registration will be largely beneficial to such taxpayers.
Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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