CBIC has provided various relaxation to GST Taxpayers through various notifications which are summarised as under :
  • Extension in facility of return filing through EVC mode for companies [Notification No. 32/2021- Central Tax, dated 29th 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 27th April 2021 to 31st August 2021. This has been further extended to 31st October, 2021. 
  • Extension in last date for availing benefit of Amnesty Scheme [Notification No. 33/2021- Central Tax, dated 29th August 2021]- The Government, vide Notification No. 19/2021- Central Tax, dated 01st 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 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.
  • Extension in timeline for filing of application for revocation of cancellation of registration [Notification No. 34/2021- Central Tax, dated 29th 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 01st March 2020 to 31st August 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.

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