| Notification Number | Description | Analysis |
| 32/2021- Central Tax | Filing of Returns by companies through EVC (Electronic Verification Code) | The facility of filing Form GSTR-3B & GSTR-1 by companies using Electronic Verification Code (EVC) instead of Digital Signature Certificate (DSC) which was enabled from 27th April’2021 has been further extended till 31st October’2021. |
| 33/2021- Central Tax | Extension of Form GSTR-3B late fee Amnesty Scheme | The relief provided by way by of reducing / waiving late fee by CBIC to the taxpayers in relation to non-furnishing of FORM GSTR-3B for the tax periods from July’2017 to April’2021 when furnished between 1st June’2021 to 31st August’2021 has now been extended from 31st August, 2021 to 30th November, 2021. |
| 34/2021- Central Tax | Extension of timeline for filing of application for revocation of cancellation of registration | Where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, CBIC has extended the timeline of filing such application for revocation of cancellation of registration to 30th September’2021. It is pertinent to note here that such extension would only be applicable where registrations have been cancelled due to non-filing of returns as per clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act. |
