Circular No. ES/138/2021-22 31st August, 2021
To: Members of the Council
Sub: CBIC makes seventh amendment (2021) to CGST Rules, 2017
CBIC notifies the CGST (7th Amendment) Rules 2021 vide Notification 32/2021- Central Tax dated 29th August, 2021 to further extend the filing of FORM GSTR 3B/ GSTR 1/ Invoice Furnishing Facility (IFF) by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) to 31st October, 2021, which has already been enabled for the period from 27th April, 2021 to 31st August, 2021.
Members may kindly make a note of the above.