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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 13/2021 – Central Tax
New Delhi, the 1st May, 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 (Third 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,----
(i) in sub-rule (4) of rule 36, after the first proviso, the
following proviso shall be inserted, namely:-
“Provided further that such
condition shall apply cumulatively for the period April and May, 2021 and the
return in FORM GSTR-3B for the tax period May,2021 shall be furnished with
the cumulative adjustment of input tax credit for the said months in
accordance with the condition above.”;
(ii) in sub-rule (2) of rule 59, the
following proviso shall be inserted, namely:-
“Provided that a registered
person may furnish such details, for the month of April, 2021, using IFF from
the 1st day of May, 2021 till the 28th day of May, 2021.”.
[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. 07/2021 - Central Tax, dated the 27th April, 2021 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R. 292 (E), dated the 27th April, 2021.
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