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The Central Goods and Services Tax (Second Amendment) Rules, 2021.


(Department of Revenue)


NOTIFICATION No. 07/2021–Central Tax

New Delhi, the 27th April, 2021

G.S.R.292(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.         (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).”.

[F. No. CBEC-20/06/08/2020-GST].


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. 01/2021-Central Tax, dated the 1st January,  2021, published in the Gazette  of  India,  Extraordinary,  Part  II,  Section  3,  Sub-section  (i) vide number  G.S.R. 2(E), dated  the 1st January, 2021