Circular No. ES/38/2021-22 3rd May, 2021
To: Members of the Council
Sub: CBIC makes third amendment (2021) to CGST Rules
CBIC has issued Notification No. 13/2021 – Central Tax dated 1st May, 2021 by making the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
These rules may be called the Central Goods and Services Tax (Third 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-
(i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:-
“Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”;
(ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:-
“Provided that a registered person may furnish such details, for the month of April, 2021, using Invoice Furnishing Facility (IFF) from the 1st day of May, 2021 till the 28th day of May, 2021.”.
Members may kindly make a note of the above.