Cbic Extends Due Date Of Various Gst Compliance Beyond 31st August 2021

Based on the multiple representations received, The Central Board of Indirect Taxes and Customs (CBIC), vide various notifications published on 29

th August 2021, notified multiple reliefs under GST laws. The Government has announced various reliefs for taxpayers in the form of extension of the due date of Various GST Compliances. The current article briefs the extension provided under the GST Law.

Synopsis of Notifications

The various relief announcements under the GST Law are as follows:

The Government has extended the time limit for filing an application for revocation or cancellation of registration under the GST Act
CBDT also announced the extension of FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 up to 30.11.2021
CBIC introduced the seventh amendment (2021) to CGST Rules, 2017

Extension of Timelines for Filing of an Application for Revocation of Cancellation of Registration

Based on the multiple representations received, CBIC has also extended the timelines for filing of an application for revocation of cancellation of GST registration to 30.09.2021, where the due date of filing of an application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021. The extension would be applicable only in those cases where registrations have been canceled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act.

Clause (b) - A person paying tax under section 10 has not furnished returns for three consecutive tax periods
Clause (c) - Any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months;

The official CBIC Notification No. 34/2021- Central Tax, dated 29.08.2021 is attached here for reference:

Extension of Closing Date of Late Fee Amnesty Scheme

The CBDT vide Notification No. 19/2021- Central Tax, dated 01.06.2021, had provided relief to the taxpayers by reducing/waiving the 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 01.06.2021 to 31.08.2021. The last date to avail benefit of the late fee amnesty scheme has now been extended from the existing 31.08.2021 to 30.11.2021. The official CBIC

Notification is enclosed here for reference:

Central Goods and Services Tax (Seventh Amendment) Rules, 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 27.04.2021 to 31.08.2021. This has been further extended to 31st October 2021 vide the Central Goods and Services Tax (Seventh Amendment) Rules, 2021. Refer Notification No. 32/2021- Central Tax, dated 29.08.2021

The extension of the closing date of the late fee amnesty scheme and extension of time limit for filing of an application for revocation of cancellation of registration will benefit a large number of taxpayers, especially 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 canceled due to the same.

Back to Learn

Frequently Asked Questions

Common questions about GST Compliance Extensions by CBIC for August 2021.

The major GST compliance extensions announced by CBIC include the extension of the due date for filing an application for revocation of cancellation of registration, extension of the late fee amnesty scheme for filing GSTR-3B returns, and extension of the facility to use Electronic Verification Code (EVC) instead of Digital Signature Certificate (DSC) for filing GSTR-3B and GSTR-1/IFF returns.

These extensions were announced based on multiple representations received by CBIC, primarily to provide relief to taxpayers who faced difficulties in complying with the GST laws due to the challenges posed by the COVID-19 pandemic.

The new due date for filing an application for revocation of cancellation of registration, where the original due date fell between 01.03.2020 to 31.08.2021, has been extended to 30.09.2021. This extension is applicable for registrations canceled under clauses (b) or (c) of sub-section (2) of section 29 of the CGST Act.

The late fee amnesty scheme provided relief to taxpayers by reducing or waiving the late fee for non-furnishing of GSTR-3B returns for the tax periods from July 2017 to April 2021, if the returns were filed between 01.06.2021 and the original closing date of 31.08.2021. The closing date for this scheme has now been extended to 30.11.2021.

The facility to use Electronic Verification Code (EVC) instead of Digital Signature Certificate (DSC) for filing GSTR-3B and GSTR-1/IFF returns, which was earlier available until 31.08.2021, has now been extended until 31.10.2021.

These extensions will benefit a large number of taxpayers, especially small taxpayers, who could not file their returns or comply with other GST requirements on time due to various reasons, primarily because of the difficulties caused by the COVID-19 pandemic.

CBIC announced these extensions through various notifications published on 29th August 2021, including Notification No. 34/2021-Central Tax, Notification No. 33/2021-Central Tax, and Notification No. 32/2021-Central Tax.

Clause (b) refers to the case where a person paying tax under section 10 (composition scheme) has not furnished returns for three consecutive tax periods. Clause (c) refers to the case where any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months.

The late fee amnesty scheme aimed to provide relief to taxpayers by reducing or waiving the late fee for non-furnishing of GSTR-3B returns for specific tax periods, encouraging them to file their pending returns without the burden of hefty late fees.

The facility to use EVC instead of DSC for filing returns was extended to provide convenience and ease of compliance to taxpayers, especially during the COVID-19 pandemic when physical movement and access to DSCs might have been challenging.