The Central Board of Indirect Taxes and Customs (CBIC) has notified earlier that the filing of FORM GSTR-3B and FORM GSTR-1 or IFF by companies using electronic verification code (EVC), instead of Digital Signature certificate (DSC) has been further extended till 31st October, 2021 for the period from April 27, 2021 to August 31, 2021. As per the CBIC circular, the extension of the closing date of late fee amnesty scheme and extension of time limit for filing of application for revocation of cancellation of registration will benefit a large number of taxpayers, specially small taxpayers, who could not file their returns in time due to various reasons, mainly because of difficulties caused by COVID-19 pandemic, and whose registrations were cancelled due to the same. Taxpayers are requested to avail the benefit of these extensions at the earliest to avoid last minute rush.
Source Taxscan
