Central Goods and Services Tax (Second Amendment) Rules, 2021

The Government, on the recommendations of the Council, makes the Central Goods and Services Tax (Second Amendment) Rules, 2021 in order to amend the Central Goods and Services Tax Rules, 2017.

In the Central Goods and Services Tax Rules, 2017, in Rule 26 relating to Method of Authentication, the following proviso shall be inserted in sub-rule (1):

“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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