GST – Extension of due dates

  • 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
  • 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=”” title=”GST Press Release”]


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