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India extends late GST amnesty until 30 Nov 2021

The Indian Central Board of Indirect Taxes and Customs has extended the penalty amnesty on late Goods and Services Tax returns from 31 August until 30 November 2021. This gives some relief for businesses suffering from COVID-19 health and economic crisis.

This covers the late filings of returns only. In addition, the deadline for filing an application for revocation of any GST numbers has also been extended by one month till September.

India GST was introduced four years ago this July.

Goods and Services Returns

There are many types of GST returns required to be filed on the GSTN. Below are the main ones:

  • GSTR-1: monthly sales of goods and services due by 10th of the following mon. There is a quarterly filing scheme for small taxpayers – Quarterly Return Filing and Monthly Payment of Taxes (QRMP)
  • GSTR- 2: monthly statement of purchases due by 15th of the following month.
  • GSTR-3: monthly consolidated GST return due by the 20 of the subsequent month.
  • GSTR-4: quarterly return for composition levy
  • GSTR-5: monthly return for non-residents due by the 20th of the subsequent month



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