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GST Review September-2021

GST Updates

Deepali Mehta
Notifications: Notification No 32/2021- CT dated 29.08.2021: Seeks to make seventh amendment (2021) to CGST Rules, 2017. EVC facility for filing of GSTR3B and GSTR1 for Corporate Entities is extended till 31.10.2021. Restriction on E-way bill for generation of part A for movement of goods due to non-filing of return for two consecutive tax periods is relaxed from May 2021 till 18.08.2021. Minor changes in Form ASMT-14 which is a show cause notice for not taking the registration or cancelling the registration though liable to register. Notification No.33/2021-CT dated 29.08.2021: Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. Notification No.34/2021-CT dated 29.08.2021: Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such applicati.......