Deadline for late fee amnesty under GST extended till November 30, 2021
- Mayur Bhadani
- Aug 30, 2021
- 2 min read
The CBIC 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 01st June, 2021 to 31st August, 2021. 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.
The Finance Ministry further said that based on the multiple representations received, it has also extended the timelines for filing of application for revocation of cancellation of registration to September 30, 2021, where the due date of filing of application for revocation of cancellation of registration falls between March 1, 2020 to August 31, 2021.
“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," the ministry further added.
Use of electronic verification code (EVC) for filing Form GSTR-3B and Form GSTR-1 by companies, instead of Digital Signature certificate (DSC), had been implemented from April 27, 2021 to August 31, 2021. This facility has been further extended to October 31, 2021, the ministry said.
“The extension of the closing date of late fee amnesty scheme and extension of time limit for filing of application for revocation of cancellation of registration will benefit a large number of taxpayers, specially small taxpayers, who could not file their returns in time due to various reasons, mainly because of difficulties caused by COVID-19 pandemic, and whose registrations were cancelled due to the same," the Finance Ministry said in its statement.
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