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

Important Keyword: F. No. CBIC-20001/5/2021, Notification No. 27/2021 – Central Tax, Section 164 CGST Act 2017, Notification No. 3/2017-Central Tax, Notification No. 15/2021 – Central Tax.

[F. No. CBIC-20001/5/2021]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 1st June, 2021

Notification No. 27/2021 – Central Tax

GST: [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.

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