Notification No. 27/2021 – CT | 5th Amendment to CGST Rules

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Notification No. 27/2021 – Central Tax: Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.

[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 CGST 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 (Fifth Amendment) Rules, 2021.
(b) Save as otherwise provided in these rules, they 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 (1) of rule 26, in the fourth proviso, with effect from the 31^st day of May, 2021, for the figures, letters and words “31^st day of May, 2021”, the figures, letters and words “31^st day of August, 2021” shall be substituted;

in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be substituted, namely: —
“Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, 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, after the first proviso, the following proviso shall be inserted, namely: —
“Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1^st day of June, 2021 till the 28^th day of June, 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. 15/2021 - Central Tax, dated the 18^th May, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 333 (E), dated the 18^th May, 2021.

📚 Frequently Asked Questions (FAQs): Notification No. 27/2021 – Central Tax

Q1: What is Notification No. 27/2021 – Central Tax about?

Answer:
Notification No. 27/2021 – Central Tax (dated 01.06.2021) introduces the Fifth Amendment to the CGST Rules, 2017. It extends certain compliance timelines, allows cumulative ITC adjustment for April–June 2021, and updates provisions for furnishing invoice details via IFF
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Q2: What change has been made in Rule 26 of CGST Rules?

Answer:
In Rule 26(1), the date "31st May, 2021" has been substituted with "31st August, 2021". This means taxpayers got an extension to authenticate and file returns using EVC in case of technical issues.

Q3: How does this notification affect Input Tax Credit (ITC) under Rule 36(4)?

Answer:
ITC conditions will apply cumulatively for April, May, and June 2021. Taxpayers filing GSTR-3B for June 2021 (or April–June quarter) can make cumulative ITC adjustments instead of monthly restrictions.

Q4: What provision has been made under Rule 59(2)?

Answer:
Taxpayers were allowed to furnish invoice details for May 2021 using the Invoice Furnishing Facility (IFF) from 1st June 2021 to 28th June 2021.

Q5: Who benefits most from Notification No. 27/2021?

Answer:
Small and medium taxpayers who faced COVID-19 disruptions in compliance timelines benefited, as it reduced the burden of strict deadlines and allowed cumulative ITC adjustments.

Q6: How does this notification connect with GST compliance overall?

Answer:
It aligns with earlier relief measures like Notification No. 15/2021 and 17/2021, providing flexibility in GST filing deadlines. Businesses can ensure smooth compliance with expert help from GST Professionals.

Q7: What should businesses do to remain compliant?

Answer:
Businesses should:
✅ File GSTR-3B for June 2021 with cumulative ITC adjustment.
✅ Use IFF for May 2021 invoices by the extended date.
✅ Ensure digital authentication via EVC by 31st August 2021.
For smooth GST filing, visit GST Return Filing.