Recent Amendments under GST – Analysis of Notifications issued on 29th August, 2021

The CBIC has issued three notifications on 29^th August, 2021 to provide relief to taxpayers due to COVID-19 vide Notification No. 32/2021 – Central Tax to Notification No. 34/2021 –Central tax such as extension of the last date of the amnesty scheme, extension of time limit for filing of application for revocation of cancellation of registration etc. The relief provided to the taxpayers has been discussed here under:

1. Filing of returns by Companies through electronic verification code (EVC)

Notification No. 32/2021 – Central Tax

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 been further extended till 31st October which was earlier available till 31^st August, 2021. This facility was already enabled from 27th April, 2021 on the common portal.

2. Extension of Amnesty Scheme

Notification No. 33/2021 – Central Tax

The CBIC had earlier 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. This relief was provided vide Notification No. 19/2021- Central Tax with a condition that the returns for these tax periods would be furnished between 1st June, 2021 to 31st August, 2021. Now, the last date to avail benefit of the late fee amnesty scheme, has now been extended from 31^st August, 2021 to 30th November, 2021.

3. Extension to file revocation application

Notification No. 34/2021 – Central Tax

The CBIC has 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. The extension would be applicable only in those cases where registrations have been cancelled due to non-filing of returns under GST as per clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act.