The CBIC vide Notification No. 07/2021–Central Tax, dated April 27, 2021, issued the ‘Central Goods and Services Tax (Second Amendment) Rules, 2021’ to further amend Rule 26 of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) that deals with the method of authentication of documents or application, in a following manner:
- Inserted fourth proviso to Rule 26(1) of the CGST Rules for allowing the Companies to furnish FORM GSTR-3B and FORM GSTR-1/ invoice furnishing facility (“IFF”), verified through Electronic Verification Code (“EVC”) instead of DSC, during the period from April 27, 2021 to May 31, 2021.
The amended Rule 26(1) of the CGST Rules, now reads as below:
“26. Method of authentication.-
1. All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as or through esignature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf or verified by any other mode of signature or verification as notified by the Board in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
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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).”
The Notification can be accessed at: http://egazette.nic.in/WriteReadData/2021/226769.pdf