Based on the multiple representations received, Government has also extended the timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where the due date of filing of 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. [Refer Notification No. 34/2021- Central Tax, dated 29.08.2021].

Reference:

Section 29(2)(b): a person paying tax under section 10 has not furnished returns for 3 consecutive tax periods.

Section 29(2)(c): any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of 6 months.

Revocation of cancellation of registration

  • Extends timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application 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 section 29(2) of the CGST Act.

Amendment to CGST Rules 2017

  • The filing of FORM GSTR-3B and FORM GSTR-1/ IFF by companies using electronic verification code (EVC), instead of Digital Signature certificate (DSC) has already been enabled for the period from 27.04.2021 to 31.08.2021. This has been further extended to 31st October 2021.
  • Fourth proviso of Rule 26 of CGST Rules has been amended to extend time for companies to furnish FORM GSTR-3B and FORM GSTR-1 or invoice details using Invoice furnishing facility verified through e-verification code, up to 31 October 2021
  • All the four provisos to rule 26(1) shall be omitted w.e.f 1st November 2021
  • The restrictions on furnishing of information in Part A of Form GST EWB-01, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March 2021 to May 2021 shall not apply from 1st May 2021 to 18th August 2021.

Due Date Agenda Appointment Calendar Day Concept

Ministry of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi

Notification No. 34/2021-Central Tax | Dated: 29th August, 2021

G.S.R. 600(E).In partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021, in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time-limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time-limit for making such application shall be extended up to the 30th day of September, 2021.

[F. No. CBIC-20006/24/2021-GST]

RAJEEV RANJAN, Under Secy.

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