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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 32/2021 – Central Tax
New Delhi, the 29th August, 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 (Seventh 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, -
(a) in the fourth proviso, for the figures, letters and words “31st day of August,
2021”, the figures, letters and words “31st day of October, 2021” shall be
substituted;
(b) with effect from the 1
st day of November, 2021, all the provisos shall be
omitted;
(ii) with effect from the 1st day of May, 2021, in rule 138E, after the fourth proviso,
the following proviso shall be inserted, namely: -
“Provided also that the said restriction shall not apply during the period from the 1
st
day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM
GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement
in FORM GST CMP-08, as the case may be, has not been furnished for the period
March, 2021 to May, 2021.”;
(iii) in FORM GST ASMT-14, -
(a) after the words, “with effect from ------”, the words, “vide Order Reference
No. -------, dated ------” shall be inserted;
(b) the words, “for conducting business without registration despite being
liable for registration” shall be omitted;
(c) at the end after “Designation”, the word “Address” shall be inserted.
[F. No. CBIC-20006/24/2021-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 were
last amended vide notification No. 30/2021 - Central Tax, dated the 30th July, 2021
vide number G.S.R. 517 (E), dated the 30th July, 2021
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