CBIC notifies the CGST (7th Amendment) Rules 2021

CBIC notifies the CGST (7th Amendment) Rules 2021, vide Central Tax Notification 32/2021 dt. 29/08/2021, to further extend the Facility of Filing of FORM GSTR 3B/ GSTR 1/ IFF by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) upto 31/10/2021, which has already been enabled for the period from 27/04/2021 to 31/08/2021.

Facility of filing GSTR-3B/GSTR-1 or using IFF by companies using EVC instead of Digital Signature Certificate has been extended till 31.10.2021.

CBIC Central Tax Notification 32/2021 dt. 29/08/2021: CGST (7th Amendment) Rules 2021

G.S.R. 598(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. Short title and commencement.-

(1) These rules may be called the Central Goods and Services Tax (Seventh Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017,-

(i) in sub-rule (1) of rule 26,-

(a) in the fourth proviso, for the figures, letters and words “31st day of August, 2021”, the figures, letters and words “31st day of October, 2021” shall be substituted;

(b) with effect from the 1st day of November, 2021, all the provisos shall be omitted;

(ii) with effect from the 1st day of May, 2021, in rule 138E, after the fourth proviso, the following proviso shall be inserted, namely:-

“Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.”

(iii) in FORM GST ASMT-14,- (..contd.. please refer above pdf file to view the Notification)

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1) vide notification No. 3/2017 Central Tax, dated 19/06/2017, published vide number G.S.R. 610(E), dated 19/06/2017 and were last amended vide notification No. 30/2021 Central Tax, dated 30/07/2021 vide number G.S.R. 517 (E), dated 30/07/2021.

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