GST Updates

Amnesty Scheme has been extended

Last date for availing the benefits of amnesty scheme on GSTR- 3B has been extended to 30-Nov-2021.

Implementation of Rule 59(6) on portal

As per rule 59(6), which is effective on portal from 1st September 2021, we can only file GSTR-1 of a tax period if GSTR- 3B of previous two months has been filed.

In case of quarterly filers , GSTR-1/IFF can be filed if GSTR-3B for previous quarterly tax period has been filed.

System will give an error on clicking the submit button, if the conditions of Rule 59(6) are not met.

Filing monthly returns through EVC by companies

Facility of filing GSTR- 3B and GSTR-1/IFF by companies through EVC instead of DSC has been further extended to 31-Oct-2021.

Due date for filing application for revocation of cancellation of registration

In case of cancellation of registration for non-filing of GST returns, due date for filing application for revocation of cancellation of registration has been extended to 30-Sep-2021, where the due date was falling between 1-Mar-20 and 31-Aug-21.