To : Members of the Council
Sub.:CBIC makes sixth amendment (2020) to CGST Rules
Dear Member,
This is to inform you that CBIC has issued Notification No. 48 /2020 – Central Tax dated 19th June, 2020 by making amendments in the Central Goods and Services Tax Rules, 2017. These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2020, and shall come into force on 27th May, 2020.
In the Central Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), for the second proviso, following provisos shall be substituted: -
“Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
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 May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).”
Members may kindly make a note of the above amendments.
Thanking you,
Yours faithfully,
S.BALARAJU
EXECUTIVE DIRECTOR
