Dikhyaa Mohanty 
The Finance Ministry has extended the last date to avail of the late fee amnesty scheme under the Goods and Services Act (GST), till November 30and the scheme was due to expire on August 31.
According to the reports, the government had provided relief to the taxpayers by reducing or waiving the late fees for non-furnishing form GSTR-3B for the tax periods from July 2017 to April 2021, if the returns for these tax periods are furnished between June 1 and August 31 this year.
Based on the multiple representations received, the government has also extended, to September 30, the timelines for filing of an application for revocation of cancellation of registration, where the due date of filing of an application for revocation of cancellation of registration falls between March 1, 2020, and August 31, 2021.
The filing of forms GSTR-3B and GSTR-1/IFF by companies using electronic verification code, instead of the digital signature certificate has already been enabled for the period from April 27 to August 31. This has been further extended to October 31. Taxpayers are requested to avail the benefit of these extensions at the earliest to avoid last-minute rush.
