The GST Council had in its 43rd Meeting held on 28th May 2021 had made a general extension of due dates of certain GST Compliances which fall due between 15th April to 29th June , 2021 to 30th June, 2021.
In this regard, GSTN had issued an advisory in regard to extension in timeline in applying for revocation of cancellation of GST Registration. The advisory reads as under:
“In view of the decision of GST Council taken in its 43rd meeting dt. 28.05.2021, the timeline for filing of the ‘Application for Revocation of Cancellation’ for those applicants, for whom the due date of filing such application was falling between 15 April to 29th June, 2021, has been extended up to 30th June, 2021.”
It is further pertinent to mention here that Notification to the above effect has also been issued vide Notification No. 24/2021-Central Tax dated 1st June, 2021 vide which Notification No. 14/2021- Central Tax dated 1st May, 2021 has been amended.
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It is pertinent to mention here that as per said Notifications the tax payer has been given relief in form of extension of due dates in regard to the filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the GST Act(s).
But, it is important to note here that such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: –
(a) Chapter IV (Time and Value of Supply);
(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129 ( Option for Composition Scheme, GST Registration, Tax Invoice, GSTR-1 return, late fee, Interest on delayed payment, Power to arrest, liability of partners of firm to pay tax, Penalty, Detention, seizure, and release of goods and conveyances in transit.) ;
(c) section 39, except sub-section (3), (4) and (5) (Filing of GSTR-3B returns)
(d) section 68, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above .
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
