Brief summary of central tax notifications for GST Nos. 32, 33 and 34

Below is the comprehensive study of GST notifications based on the amnesty scheme and review of the time limit for filing an application for cancellation in different scenarios.

1.0 Late Fee The amnesty scheme for GSTR 3B has been extended for July 2017 to April 2021 August 31, 2021 to November 30, 2021 [NN 33/2021 – CT dated 29th August 2021]

The government announced an amnesty plan to waive late fees towards royalties on June 1, 2021 towards the said royalties:

GSTR Form 3B (Notification 19/2021 – CT of June 1, 2021)
GSTR Form 1 (Notification 20/2021 – CT of June 1, 2021)
GSTR Form 4 (Notification 21/2021 – CT of June 1, 2021)

Towards the period from July 2017 to April 2021 as it will be furnished from June 1, 2021 to August 31, 2021 as follows:

mr no. nature back Late fees are covered under the amnesty plan.
1 There is no going back INR 500 per return (CGST – INR 250, SGST – INR 250)
2 Other than returning nothing INR 1,000 per return (CGST – INR 500 and SGST – INR 500)

By notification 33/2021 – Central Tax on August 29, 2021, the due date will be extended by the government as the reduced late fee amnesty can be claimed for GSTR-3B except for GSTR 1 and GSTR 4. The due date for the late fee amnesty policy claim has now been extended to November 30, 2021 instead of August 31, 2021.

(A zero return does not mean that none owed tax; returns describe no details of the furnishing in the returns.)

Impact and author review:

  • It is necessary to note that the amnesty was granted on June 1, 2021 for the submission of GSTR 3B, 1, & 4 however, the delay until November 30, 2021 was granted only for the submission of the GSTR 3B form.
  • The government is implementing Rule 59(6) of the CGST Rules commencing September 1, 2021. In implementing said rule, the system will check that before filing the GSTR-1/IFF for the tax period, it must have submitted or not:
    • a) GSTR-3B for previous tax periods of 2 months (for monthly files),
    • b) GSTR-3B toward the previous quarterly tax period for quarterly applicants as the case may be. The system will restrict preservation of the GSTR-1/IFF until Rule 59 (6) is complied with.

When you click the submit button of GSTR-1, this check will run and the system will give you the error message if the rule 59(6) condition is not met. It should be noted that the records to be saved will be preserved in GSTR-1 and record keeping will be allowed to publish to compile rule 59(6).

Hence, from September 1, 2021, if GSTR-3B is not supplied for the two tax periods (monthly) / one tax period (quarterly), the system will not be allowed to supply the GSTR-1. So the first step the taxpayer should take is to furnish the GSTR-3B soon so that the GSTR-1 is made available to reduce the GSTR-1 furnishing fee. In short, the government has done the problem by prolonging the GSTR-3B amnesty even when the case is transparent so that both go en masse.

Author comments: Optionally, GSTR-1 Amnesty must be extended until November 30, 2021 to benefit the person being evaluated. Clarification is awaited on this concern.

Furthermore, when reading Rule 138E of the CGST Rules, you should know that if a non-configuration individual needs to not submit a GSTR 1/IFF for two months or quarters depending on the situation, the electronic route invoice generation will not be allowed.

The government will not give due consideration to other filers before 1/06/2021. The government should consider reinstating the late fee submitted through the other registered individual so as to maintain equality between the assessor or else it will lose the interest of the applicants in due course.

2.0 The deadline for submitting an application for deregistration falls from March 1, 2020 to August 31, 2021 until September 30, 2021 [NN 34/2021 – CT dated 29th August 2021]

Introduction to deregistration

Deregistration is a two-sided mechanism which means that the resident can apply towards the cancellation or the appropriate employee may also at his suggestion cancel the resident’s registration after the appropriate process. The law of annulment shall come toward force when the appropriate officer, upon his motion, chooses to deregister. According to the resident who does not urge the cancellation of his registration applies to refuse the cancellation. Section 30 together with Rule 23 reads outlining the method used for deregistration.

Brief summary of cancellation

A detailed summary of the cancellation process should be explained by the diagram.

Additional facts:

  • The appropriate office will give you the opportunity to hear from you before your cancellation request is rejected.
  • Under CGST, nullification is considered nullification under SGST and vice versa.
  • If you are not satisfied with the cancellation request, the purchase order may provide you with a SCN which will be responded to by a registered person within 7 days If the response is good enough, the cancellation will be executed within 30 days of receipt of clarification.

The resident shall only have the intent to apply for revocation when the deregistration has been effected at his or her will. Hence it is necessary to find this out when the appropriate official cancels the GST registration of the resident. Pursuant to Section 29(2) of the CGST Act.

(1). The registered individual has violated the provisions of the law or the rules established thereunder as they may be specified or

Violations mentioned CGST 21

The registration submitted to an individual is subject to cancellation if that individual,

  • The work shall not be carried out from the declared workplace.
  • Invoicing or invoicing problems except for the supply of goods or services, or double in rescinding provisions of the law or the rules established thereunder or
  • supersedes the provisions of Section 171 of the Act or the rules made thereunder (Anti-Profit).
  • Subverts the terms of Rule 10a (provide bank details)
  • The International Trade Center demands that the provisions of Section 16 of the Act or the rules made thereunder be repealed.
  • Files information for supplies issued in FORM GSTR-1 under Section 37 for one or more periods of time in excess of supplies issued through it in the valid return under Section 39 for the same tax period.
  • Violates the terms of Rule 86b (Designated individuals will pay 1% GST in cash despite owning an ITC.

(2). An individual who filed tax under Section 10 has not filed for 3 consecutive tax periods

(3). No registered individual other than the individual specified in this clause may file returns for a continuous period of 6 months

(4). Under subsection (3) of Section 25, any individual who has opted for voluntary registration has not commenced employment within 6 months of the date of registration.

(5). Recorded by fraud, willful misrepresentation, or concealment of facts:

  • But the responsible official will not cancel the recording without giving the person a chance to be heard.
  • Moreover, in legal proceedings related to deregistration, the competent employee may suspend registration for that period and in the manner as stated.

According to notification 34/2021 Central tax, where the registration is not canceled under Section 29(2)(b) or 29(2)(c) [Non-filing of returns] of the CGST Act and the time limit for app building or cancellation of deregistration under Section 30(1) of the CGST Act* comes from March 1, 2020 to August 31, 2021, the time limit for app creation will be extended to September 30, 2021.

Pursuant to Section 30(1) of the CGST Act, a registered individual whose registration has been refused by the appropriate employee upon his or her request, may apply to the officer to cancel the deregistration in a specified manner within 30 days of the date of service of the revocation order.

But for the period you may have sufficient reason to be shown and the reasons for recording it in writing are lengthy.

  1. Through the additional delegate or the joint representative, as the case may be, for a period not exceeding 30 days.
  2. Through the delegate the next time no more than 30 days after the time specified in clause (a). (Extension time to be notified on January 1, 2021)

Noticeable: If the appeal was previously filed before the appellate authority in relation to the revocation order due to the expiry of the time limit for Apple to cancel the rescission order, such appeal will not be withdrawn despite the extension of the time limit as the GST Gateway will not allow the withdrawal of the petition as opposed to the withdrawal of the application functionality refund.

3.0 Extension in EVC Facility for filing GSTR 3B and GSTR 1 files through companies [NN 32/2021 – CT dated 29th August 2021]

Form GSTR 3B and GSTR 1 / IFF are enabled by companies with an Electronic Verification Code (EVC) in place of a Digital Signature Certificate (DSC) for the period from April 27, 2021 to August 31, 2021. This period will be extended until October 31, 2021.

The author stated: This post will be notified of the entry of Aadhar Authentication Attachment u/s 25(6A) to 25(6C) of the CGST Code, the authorized signatories have acquired, thus the signature of GSTR 3B/1/IFF will be revoked by DSC

Related GST Notifications

Title Notification number date
CBIC Extends 3 GST Due Dates to August 29, 2021 Version ID: 1750236 08/29/2021
Extension of the due date for filing an application to cancel the GST registration Notice No. 34/2021 – Tax Center[G.S.R. 600(E)] 08/29/2021
‘GSTR-3B Late Fee Pardon Scheme Extended to 30.11.2021’ Notice No. 33/2021 – Tax Center[G.S.R. 599(E)] 08/29/2021
“CBIC allows submission of FORM GSTR-3B and GSTR-1/IFF using EVC until 31.10.2021” Notice No. 32/2021 – Tax Center [G.S.R. 598(E)] 08/29/2021

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