GST Updates

1. Rule 59(6) of the CGST Rules has been implemented on GST portal from 1st September 2021 to restrict a registered person from filing Form GSTR 1 / IFF who has not furnished Form GSTR 3B for two preceding months (for monthly filers) or preceding tax period (for quarterly filers).

2. The Government has allowed Companies filing Form GSTR 3B and Form GSTR 1 / IFF through EVC (OTP) instead of DSC upto 31st October’ 2021.

3. Due date to avail amnesty scheme by those registered persons who had not furnished their GST Returns for the period July 2017 to April 2021 has been extended to 30th November’ 2021.

4. Time limit to apply for revocation of cancellation of registration on account of non filing of GST Returns has been extended to 30th September 2021 where the due date to file such application falls between 1st March 2020 to 31st August 2021. Further, filing of such application can be extended for a period of 60 days by the Joint Commissioner / Additional Commissioner / Commissioner.

5. Registered persons who have not yet updated their Bank Account details are required to update it through amendment of non-core field within 45 days of first login henceforth.

6. E-way bill is required to be generated where along with the principal supply of service, movement of some goods is also involved such as in cases of supply of services like printing services, works contract services, catering services, pandal or shamiana services, etc. E-way bill may be generated by entering the details of HSN code of the goods, along with SAC (Service Accounting Code) of services involved.