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    <title>Extension of closing date of late fee amnesty scheme and time limit for filing of application for revocation of cancellation of registration under GST Act</title>
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    <description>The Government extended the late fee amnesty closing date for reduced or waived late fees on FORM GSTR-3B for affected tax periods, widened the filing window for revocation of cancellation of registration limited to cancellations under clause (b) or (c) of sub section (2) of section 29 of the CGST Act, and further permitted EVC-based filing for FORM GSTR-3B and FORM GSTR-1/IFF to facilitate compliance.</description>
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      <description>The Government extended the late fee amnesty closing date for reduced or waived late fees on FORM GSTR-3B for affected tax periods, widened the filing window for revocation of cancellation of registration limited to cancellations under clause (b) or (c) of sub section (2) of section 29 of the CGST Act, and further permitted EVC-based filing for FORM GSTR-3B and FORM GSTR-1/IFF to facilitate compliance.</description>
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