Aug, 2021 – Issue No. V


Non-furnishing of FORM GSTR-3B for the tax periods from July, 2017 to April, 2021 – the last date to avail benefit of the amnesty scheme for reduced/waived late fee has now been extended to 30.11.2021. Returns to be filed before 30.11.2021.

Application for revocation of cancellation of registration can be filed up to  30.09.2021, where the due date for filing application falls between 01.03.2020 to 31.08.2021. This is applicable only where registration has been cancelled for non-filing of returns.

The filing of GSTR-3B and GSTR-1/ IFF by companies using electronic verification code (EVC), instead of Digital Signature certificate (DSC) has been enabled upto 31st October, 2021.

E-way Bill restriction for non-filing of returns – restriction not to apply till 18.08.2021 in case the returns have not been furnished for the period from March, 2021 to May, 2021.

Restriction on filing of GSTR-1/IFF if GSTR-3B not filed – Restriction implemented in GST Portal from 01.09.2021.

Advisory on HSN and GSTR-1 Filing issued on GST Portal.


ADD on imports of “uncoated copier paper” from Indonesia & Singapore extended upto 28.02.2022.

ADD imposed on imports of “Natural Mica based Pearl Industrial Pigments excluding cosmetic grade” from China PR for a period of five years.

ADD on imports of ‘Axle for Trailers’ from China PR extended upto 28.01.2022.

ADD on Barium Carbonate imported from China PR rescinded.

Exemption from Customs Duty/health cess on import of Covid relief items, including Covid 19 vaccine and oxygen related equipment extended up to 30.09.2021.

Application of provision as in Condition 6(b) of General Notes Regarding Import Policy Schedule – I (Imports) of the ITC (HS) 2017 is relaxed to allow imports of 12 Lakh Metric ton of crushed and de-oiled GM soya cake (only Non-living organism) under ITC HS codes 23040020 and 23040030 from Nhava Sheva (INNSA1) port and LCS Petrapole (INPTPB), till 31st October, 2021 or until further orders, whichever is earlier.
MCA issues Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR).
CCI imposes Rs.200 crores penalty on Maruti for restricting discounts by dealers.

The Indian Tax Advisors