Circular No. ES/27/2021-22 28th April, 2021
To: Members of the Council
Sub: CBIC makes second amendment (2021) to CGST Rules
CBIC has issued Notification No. 7/2021 – Central Tax dated 27th April, 2021 by making further amendments in the Central Goods and Services Tax Rules, 2017, namely-
These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2021, and shall come into force on the date of their publication in the Official Gazette.
In the Central Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely-
“Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through Electronic Verification Code (EVC).”
Members may kindly make a note of the above.