Final notification of the Central Goods and Service Tax (Second Amendment) Rules, 2021 – CBIC
View PdfFinal notification of the Central Goods and Service Tax (Second Amendment) Rules, 2021 – CBIC
- This notification has come into effect from 27.04.2021
- n the Central Goods and Services Tax Rules, 2017, in rule 26 in 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 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).”.
