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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 07/2021 – Central Tax
New Delhi, the 27th April, 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. (1) These rules may be called the Central Goods and Services Tax (Second
Amendment) Rules, 2021.
(2) These rules shall come into force on the date of
their publication in the Official Gazette.
2. 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).”.
[F. No. CBEC-20/06/08/2020-GST]
(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. 01/2021-Central Tax, dated the 1st January, 2021, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 2(E), dated the 1st January, 2021.
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