Notification No. 13/2021 – Central Tax GST Rules Amendment

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Notification No. 13/2021 – Central Tax: Seeks to make third amendment (2021) to CGST Rules.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]

G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the 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). Short title and commencement. -(a) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2021.

(b) These rules shall come into force on the date of their publication in the Official Gazette.

(2). In the Central Goods and Services Tax Rules, 2017,----

in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:-
“Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”;

in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:-
“Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1^st day of May, 2021 till the 28^th day of May, 2021.”.

(Rajeev Ranjan)
Under Secretary to the Government of India

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 19^th June, 2017, published vide number G.S.R. 610(E), dated the 19^th June, 2017 and last amended vide notification No. 07/2021 - Central Tax, dated the 27^th April, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 292 (E), dated the 27^th April, 2021.

📚 Frequently Asked Questions (FAQs): Notification No. 13/2021 – Central Tax

Q1: What is Notification No. 13/2021 – Central Tax?

Answer:
Notification No. 13/2021 – Central Tax, issued on 1st May 2021, introduced the Central Goods and Services Tax (Third Amendment) Rules, 2021. It made two important changes:
1️⃣ Allowed cumulative ITC adjustment for April & May 2021 in May 2021 GSTR-3B.
2️⃣ Extended Invoice Furnishing Facility (IFF) for April 2021 till 28th May 2021.
👉 Businesses can consult GST Experts at Finodha for smooth compliance.

Q2: Why was Notification No. 13/2021 – Central Tax issued?

Answer:
It was issued to ease GST compliance during the COVID-19 pandemic. Many taxpayers faced difficulties in filing returns on time. The notification simplified reporting by:
Giving more flexibility in Input Tax Credit (ITC) reporting.
Extending timelines for IFF filing.
If you want to streamline your GST processes, check GST Compliance Services.

Q3: What does Rule 36(4) amendment mean for Input Tax Credit (ITC)?

Answer:
Normally, ITC claims are restricted monthly. But as per this notification:
✅ ITC adjustments for April & May 2021 could be done cumulatively in May 2021 GSTR-3B.
💡 This reduced compliance stress for taxpayers.
For accurate ITC reconciliation, GST Return Filing services from Finodha ensure error-free compliance.

Q4: What change was introduced in Rule 59 regarding IFF filing?

Answer:
The notification extended the Invoice Furnishing Facility (IFF) timeline for April 2021. Taxpayers under QRMP scheme could submit IFF between 1st May 2021 to 28th May 2021, instead of the usual 13th May deadline.
Small businesses can also benefit from MSME Registration to align with GST compliance smoothly.

Q5: How does Notification No. 13/2021 – Central Tax differ from Notification No. 14/2021?

Answer:
Notification No. 13/2021 ➝ Amended CGST Rules (ITC & IFF changes).
Notification No. 14/2021 ➝ Extended compliance due dates under Section 168A of CGST Act.
Together, they ensured taxpayer relief during April–May 2021. To manage ongoing compliance, explore Setup Business services.

Q6: Who benefited the most from this amendment?

Answer:
👨‍💼 Businesses under QRMP scheme
🏢 Small taxpayers struggling with COVID disruptions
📊 Companies managing ITC reconciliation
Such amendments reduced late fees & interest burden. For continuous support, check Private Limited Compliance.

Q7: What was the effective date of Notification No. 13/2021?

Answer:
The amendment came into effect from the date of publication in the Official Gazette i.e., 1st May 2021.
Need clarity on compliance timelines? Digital Signature Certificate (DSC) from Finodha can make filing hassle-free.

Q8: How should businesses prepare for similar future GST rule changes?

Answer:
📌 Keep track of GST Council updates.
📌 Use professional help for ITC reconciliation.
📌 Stay updated with compliance deadlines.
For complete assistance in GST, ITR, and company compliance, visit Finodha GST Professionals.