CBIC notifies the CGST (5th Amendment) Rules, 2020, to amend CGST Rule 26 and to insert new CGST Rule 67A.
CBIC Central Tax Notification 38/2020 dt. 05/05/2020: CGST (5th Amendment) Rules, 2020
G.S.R. 272(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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. (1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided, 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 (hereinafter referred to as the said rules), with effect from 21/04/2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely:-
Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from 21/04/2020 to 30/06/2020, also be allowed to furnish the return under section 39 in FORM GSTR 3B verified through electronic verification code (EVC).
3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely:-
67A. Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR 3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Explanation.- For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR 3B.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017 Central Tax, dated 19/06/2017, published vide number G.S.R. 610(E), dated 19/06/2017 and last amended vide notification No. 30/2020 Central Tax, dated 03/04/2020, published vide number G.S.R. 230(E), dated 03/04/2020.
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