MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 19th June, 2020
No. 48/2020 – Central Tax
G.S.R. 394(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 (Sixth Amendment) Rules, 2020.
(2) They shall come into force on 27th day of May, 2020.
- In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in sub-rule (I). for the second proviso, following provisos shall be substituted, namely: – “Provided further that a registered person registered under the provisions of the Companies Act. 2013 (IX of 2013) shall, during the period from the 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.I verified through electronic verification cede (EVC)..
[F. No. CBEC-2006082020-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. 6 10(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.