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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Amendment in Central Goods and Services Tax Rules, 2017

27-Apr-2021 | No.07/2021-Central Tax

Central Board of Indirect Taxes and Customs has amended the Central Goods and Services Tax Rules, 2017 and notified Central Goods and Services Tax (Second Amendment) Rules, 2021 in which, after third proviso of Rule 26 (1) a proviso has been inserted- "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)"

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