CGST Notification 07/2021
| Title | Seeks to make second amendment (2021) to CGST Rules.. |
| No. | 07/2021 |
| Date | 27-04-2021 |
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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) These rules may be called the Central Goods and Services Tax (Second 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, in rule 26in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:-
“Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27thday of April, 2021 to the 31stday of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3Band the details of outward supplies under section 37 in FORM GSTR-1or using invoice furnishing facility, verified through electronic verification code (EVC).”.
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