Important Keyword: Notification No. 07/2021, Central Tax, GST return filing EVC, GSTR-3B EVC filing, GSTR-1 EVC, GST compliance India, CGST Amendment Rules 2021,
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[F. No. CBEC-20/06/08/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 27th April, 2021
Notification No. 07/2021 – Central Tax: Seeks to make second 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) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2021.
(2) These rules shall come into force on the date of their publication in the Official Gazette. - In the Central Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:-
“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).”.
(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 19th June, 2017, published vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 01/2021-Central Tax, dated the 1st January, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 2(E), dated the 1st January, 2021.
📚 Frequently Asked Questions (FAQs): Notification No. 07/2021 – Central Tax
Q1: What is Notification No. 07/2021 – Central Tax about?
Answer:
Notification No. 07/2021 – Central Tax, issued on 27th April 2021, makes the Second Amendment (2021) to the CGST Rules, 2017. It allows companies registered under the Companies Act, 2013, to file GSTR-3B and GSTR-1 returns using Electronic Verification Code (EVC) instead of Digital Signature Certificate (DSC), for the period 27th April 2021 to 31st May 2021.
Q2: Why was the EVC option introduced for companies?
Answer:
The EVC facility was introduced due to the disruptions caused by the COVID-19 pandemic, which made it difficult for companies to access or renew DSCs. This relaxation ensured businesses could file returns smoothly without facing compliance delays.
Q3: Which forms can companies file using EVC under this notification?
Answer:
Companies can file the following forms using EVC instead of DSC:
GSTR-3B (monthly/quarterly return under Section 39)
GSTR-1 (details of outward supplies under Section 37)
Invoice Furnishing Facility (IFF) for QRMP taxpayers.
Q4: Is this EVC relaxation permanent?
Answer:
No ⛔. The relaxation was temporary, available only from 27.04.2021 to 31.05.2021. After that, companies were required to use their DSC for verification unless further extensions were notified.
Q5: How does this notification benefit businesses?
Answer:
Key benefits:
✅ Simplified compliance during pandemic disruptions.
✅ Reduced dependency on DSC availability.
✅ Prevented late fees and penalties due to technical delays in DSC renewal.
For businesses, this was a timely relief ensuring GST compliance stayed uninterrupted. (👉 Learn more: GST Compliance)
Q6: How does this connect with earlier GST amendments?
Answer:
Earlier rules mandated DSC for companies. With this amendment, the Government temporarily relaxed the provision to enable EVC usage, aligning with relief measures in other notifications like Notification No. 08/2021 – Central Tax, which provided reduced interest rates for delayed payments.
Q7: Where can I get expert help in GST return filing?
Answer:
Businesses can take assistance from GST Experts at Finodha for:
GST Return Filing
Online GST Registration
Setting up a business
Private Limited Company Registration
This ensures timely compliance without errors.
Download PDF: Notification No. 07/2021 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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