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The Central Government amends the Central Goods and Services Tax Rules, 2017. Registered persons under the Companies Act, 2013 may furnish FORM GSTR-3B using an electronic verification code from the 21st day of April, 2020 to the 30th day of September, 2020. They may also furnish FORM GSTR-1 using an electronic verification code from the 27th day of May, 2020 to the 30th day of September, 2020. These rules come into force on the 27th day of May, 2020.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 48 /2020 – Central Tax
New Delhi, the 19th June, 2020
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 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: -
(2) They shall come into force on 27th day of May, 2020.
“Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
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 May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).”.
[F. No. CBEC-20/06/08/2020-GST]
(Pramod Kumar) Director, Government of India
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 the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 38/2020 - Central Tax, dated the 5th May, 2020, published vide number G.S.R. 272 (E), dated the 5th May, 2020.
