Govt extends last date of late fee amnesty scheme till November 30
New Delhi: The Government provided relief to the taxpayers by reducing/waiving late fees 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.
Based on the multiple representations received, the Government has also extended the timelines for filing an application for revocation of cancellation of registration to 30.09.2021, where the due date of filing of the 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 cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act.
