Finance Ministry extends last date for availing GST amnesty scheme till November 30.

•The Finance Ministry on August 29, 2021, extended the last date to avail the GST amnesty scheme till November 30, 2021. Earlier, the last date to avail of the scheme was August 31, 2021.

•Under the Amnesty scheme, the Central government offers relief to taxpayers by reducing or waiving off the late fee for non-furnishing of GSTR-3B for the tax periods from July 2017 to April 2021, the taxpayers filed their returns by August 31, 2021. This has been extended to November 30, 2021.

•The Finance Ministry also extended the deadline for filing of the application for revocation of cancellation of registration to September 30, 2021. The extension will only be applicable in cases where registrations have been cancelled under Clause (b) or Clause (c) of Sub-section (2) of Section 29 of the CGST Act,

•The Finance Ministry has also extended the deadline for the use of Electronic Verification Code (EVC) instead of Digital Signature Certificate (DSC) for filing Form GSTR-3B and Form GSTR-1 by companies to October 31, 2021. Earlier, the use of EVC was implemented from April 27, 2021, to August 31, 2021.