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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 27/2021 – Central Tax
New Delhi, the 1st June, 2021
G.S.R…(E).- In exercise of the powers conferred
by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Government, on the recommendations of the Council, hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may be called the Central
Goods and Services Tax (Fifth Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force on the
date of their publication in the Official Gazette.
2. In the Central Goods
and Services Tax Rules, 2017, —
(i) in sub-rule (1) of rule 26, in the fourth
proviso, with effect from the 31st day of May, 2021, for the figures, letters
and words “31st day of May, 2021”, the figures, letters and words “31st
day of August, 2021” shall be substituted;
(ii) in sub-rule (4) of rule 36,
for the second proviso, the following proviso shall be substituted, namely: —
“Provided further that such condition shall apply cumulatively for the period
April, May and June, 2021 and the return in FORM GSTR-3B for the tax period
June, 2021 or quarter ending June, 2021, as the case may be, shall be
furnished with the cumulative adjustment of input tax credit for the said
months in accordance with the condition above.”;
(iii) in sub-rule (2) of
rule 59, after the first proviso, the following proviso shall be inserted,
namely: —
“Provided further that a registered person may furnish such
details, for the month of May, 2021, using IFF from the 1st day of June, 2021
till the 28th day of June, 2021.”.
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal rules were published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide
number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide
notification No. 15/2021 - Central Tax, dated the 18th May, 2021 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 333 (E), dated the 18th May, 2021.
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