Central Goods and Services Tax (Fifth Amendment) Rules, 2021 notified

The Central Board of Indirect Taxes and Customs has notified CGST (Fifth Amendment) Rules, 2021 vide notification dated June 1, 2021. The Rules amend the Central Goods and Service Tax Rules, 2017 in the following manner:

  • In Rule 26(1), in the fourth proviso, with effect from the May 31, 2021, for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “31st day of August, 2021” shall be substituted;

  • In Rule 36(4), for the second proviso, the following proviso shall be substituted, namely: —“Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”;

  • In Rule 59(2), after the first proviso, the following proviso shall be inserted, namely: —

“Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.”


*Tanvi Singh, Editorial Assistant has put this story together.

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