Notification No. 34/2021 CT dated 29.08.2021
Time limit for applying revocation of cancelled Registration has been extended (Notification 34/2021-Central Tax dated 29.08.2021)
Central Government vide Notification No. 34/2021-Central tax dated 29.08.2021 has extended the time limit for filing the application for revocation of cancellation of registration up to 30-Sep-2021 in those cases where the due date for filing such application of revocation falls between the period starting from 27.04.2021 to 31.08.2021.
This extension is applicable in only those cases where cancellation of registration has been made under clause b and clause c of Section 29(2). These provisions prescribe for registration to be cancelled by tax authorities due to non-filing of returns.
If tax authorities cancel the registration on their own, then the taxpayer is provided within thirty days time limit from the date of service of the cancellation order, to apply for revocation of cancellation of the registration. (Section 30 of CGST Act)
Therefore, in those cases where registration has been cancelled on account of non filing of returns (Section 29(2)(b) and 29(2)(c) and time limit for filing of revocation of such cancellation is falling due between 27.04.2021 to 31.08.2021, in respect of such cases the time limit of filing application for revocation of cancellation of registration has been now extended to 30.09.2021.
This is again a huge relief announced by government. Relaxation has been given to provide relief to those taxpayers who could not meet the deadline due to the second Covid wave and lockdown have been relaxed by the government.
Notification No. 33/2021 CT dated 29.08.2021
GST Amnesty Scheme extended up to 30-Nov-2021
GST Amnesty Scheme has been extended from 31.08.2021 to 30.11.2021. This GST Amnesty Scheme announced vide earlier issued notification no. 19/2021 CT dated 01.06.2021 allowed the taxpayers to file their old outstanding GSTR 3B returns for periods from July 2017 to April 2021 with reduced fees provided the taxpayers file these old outstanding returns between 01.06.2021 to 31.08.2021. Now the last date to avail the benefit has been extended to 30.11.2021.
The reduced late fees with which these old returns from July 2017 to April 2021 can be filed is as follows:
S. No | Class of Tax payers | Maximum Late Fees | Period in which return to be filed |
1 | Registered person whose tax payable for the period is NIL | Rs.250/- each CGST and SGST per return i.e., Rs.500/- per return | From 01-06-2021 to 30-11-2021 |
2 | In other case | Rs.500/- each CGST and SGST per return i.e., Rs.1000/- per return | From 01-06-2021 to 30-11-2021 |
In absence of the GST Amnesty Scheme, the late fees for every pending return was leviable at the rate of Rs. 20/ per day in case of Nil return and Rs. 50 per day in other cases with capping of Rs. 10,000/- per month for each outstanding return.
The old outstanding returns can be filed with the reduced fees if these returns are filed by the taxpayer up to 30.11.2021
Notification No. 32/2021 CT dated 29.08.2021
CGST (Seventh Amendment) Rules, 2021 (Notification 32/2021-Central Tax dated 29.08.2021)
The Central Government vide Notification No. 32/2021-Central Tax dated 29.08.2021 has further extended the timeline from 31.08.2021 to 30.10.2021 for companies to file GSTR 3B and GSTR 1/IFF returns using EVC (Electronic Verification Code) instead of DSC. Earlier this relaxation of filing returns through EVC was provided from 27.04.2021 to 31.08.2021.
Central Government through this notification has provided some relaxation in the restriction placed by Rule 138E on generation on E way bill. The relaxation provided is that Rule 138E restriction shall not apply during the period from 01.05.2021 to 18.08.2021 if the return in form GSTR 3B/GSTR 1/CMP-08 is not filed for the period from March 21 to May 21. The relaxation has been provided in view of Covid impact and lockdown.
Rule 138E says that a taxpayer cannot generate E-way bills if the return is not filed for two consecutive tax periods.
If taxpayers weren’t able to file their returns for the month or period from March 21 to May 21 then e-way bill generation restriction shall not be applicable for period from 01.05.2021 to 18.08.2021. It means that for smooth generation of E-way bills, taxpayers should ensure that their old pending returns are duly filed by 18.08.2021.
Notification No. 32/2021 CT dated 29.08.2021 also notifies changes in form GST ASMT-14. The form is used to issue Show cause notice on a person by tax authorities before making assessment of tax liability in case of unregistered persons i.e., those who have not taken registration or whose registration has been cancelled.
