The Central Board of Indirect Taxes and Customs vide Notification No. 32/2021-Central Taxes dated August 29, 2021 has further amended Central Goods and Services Tax Rules, 2017 (“CGST Rules”). Inter-alia following amendments have been carried out through this notification:
- The filing of Form GSTR-3B and Form GSTR-1/ IFF by companies using Electronic Verification Code (“EVC”), instead of Digital Signature Certificate (“DSC”) has already been enabled for the period from April 27, 2021 to August 31, 2021. Vide this notification EVC facility has been further extended till October 31, 2021.
- Rule 138E of the CGST Rules restricting the furnishing of information in Part-A of Form GST EWB-01 is not applicable during the period from the May 01, 2021 till August 18, 2021, in case where the return in Form GSTR-3B or Form GSTR-1 or Form GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-32-central-tax-english-2021.pdf;jsessionid=8C3D9DBF8E0CA0239D28020D7628F2EB