- The Government had provided relief to the taxpayers by waiving late fee for non-filing GSTR-3B for the tax periods from July, 2017 to April, 2021, provided the return was filed before 31 Aug 2021
- This date has now been extended to 30 Nov 2021
- While late fee has been waived, the supplier would be required to pay interest for any delayed payment.
- The timeline for filing of application for revocation of cancellation of registration has been extended to 30 Sept 2021
- This benefit can be availed only if the cancellation is suo-moto by the assessing officer for following reasons
- Non-filing of tax returns for 3 consecutive periods, by supplier covered under Composition Levy
- Non-filing of tax returns for 6 consecutive months, by other suppliers
- This benefit can be availed only if the cancellation is suo-moto by the assessing officer for following reasons
- GSTR 3B and GSTR – 1 can be filed by Companies using EVC till 31 Oct 2021
- Suppliers cannot file GSTR – 1 if GSTR 3B has not been filed for 2 consecutive periods.
[pdf-embedder url=”https://bclindia.in/wp-content/uploads/2021/08/GST-Press-Release-1.pdf” title=”GST Press Release”]