“Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day
of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM
GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March,
2021 to May, 2021.”
GST Amnesty Scheme also extended upto 31. 10.2021
