The Central Board of Indirect Taxes and Customs (CBIC) on June 19, 2020, publishes the Central Goods and Services Tax (Sixth Amendment) Rules, 2020, to further amends the Central Goods and Services Tax Rules, 2017.
The following amendment is as under:
Under rule 26 (1) which specifies the method of authentication, second proviso has been substituted, namely:
- A registered person registered under the provisions of the Companies Act, 2013 shall, during the period from April 21, 2020 to September 30, 2020, also be allowed to furnish the return in FORM GSTR-3B verified through electronic verification code (EVC).
- A registered person registered under the provisions of the Companies Act, 2013 shall, during the period from May 27, 2020 to September 30, 2020, also be allowed to furnish the details of outward supplies in FORM GSTR-1 verified through electronic verification code (EVC).
[Notification No. 48 /2020-Central Tax]
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