The Central Board of Indirect Taxes and Customs vide its notification dated 27th April 2021 has published the Central Goods and Services Tax (Second Amendment) Rules, 2021 to further amend the Central Goods and Services Tax Rules, 2017.
Through this amendment, the companies are allowed to furnish the return in FORM GSTR-3B and the details of outward supplies in FORM GSTR-1 using invoice furnishing facility, verified through EVC during period from the 27th day of April, 2021 to the 31st day of May, 2021.
The amended Rule 26(1) of the CGST Rules, 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 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:
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.
“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).
