1. Extension of Filing of FORM GSTR 3B/ GSTR 1/ IFF by companies using Electronic Verification Code (EVC)
CBIC notifies the Central Goods and Service Tax (Seventh Amendment) Rules 2021 to further extend Filing of FORM GSTR 3B/ GSTR 1/ IFF by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) to 31 October 2021, which has already been enabled for the period from 27/04/2021 to 31/08/2021.
For the notification 32/2021 dated 29/08/2021, Click here: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-32-central-tax-english-2021.pdf
2. Extension of the last date to avail benefit of the late fee Amnesty Scheme
CBIC extends the last date to avail benefit of the late fee amnesty scheme from 31 August 2021 to 30 November 2021 (relief for taxpayers by way of reduction/ waiver of late fee for non-filing of FORM GSTR 3B during July, 2017 to April, 2021).
For the notification 33/2021 dated 29/08/2021, Click here: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-33-central-tax-english-2021.pdf
3. Extension of timeline for filing of application for revocation of cancellation of registration
CBIC extends timeline for filing of application for revocation of cancellation of registration to 30 September 2021, where filing thereof falls due during 01/03/2020 to 31/08/2021
For the notification 34/2021 dated 29/08/2021, click here:
https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-34-central-tax-english-2021.pdf