Notification No. 32/2021 – Central Tax (7th Amendment Rules)

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Notification No. 32/2021 – Central Tax: Seeks to make seventh amendment (2021) to 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 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 (Seventh 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, for the figures, letters and words “31^st day of August, 2021”, the figures, letters and words “31^st day of October, 2021” shall be substituted;
with effect from the 1^st day of November, 2021, all the provisos shall be omitted;

with effect from the 1^st day of May, 2021, in rule 138E, after the fourth proviso, the following proviso shall be inserted, namely: -
“Provided also that the said restriction shall not apply during the period from the 1^st day of May, 2021 till the 18^th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.”;

in FORM GST ASMT-14, -

after the words, “with effect from------ ”, the words, “vide Order Reference No. -------, dated------ ” shall be inserted;
the words, “for conducting business without registration despite being liable for registration” shall be omitted;
at the end after “Designation”, the word “Address” shall be inserted.

(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 were last amended vide notification No. 30/2021 - Central Tax, dated the 30^th July, 2021 vide number G.S.R. 517 (E), dated the 30^th July, 2021.

📚 Frequently Asked Questions (FAQs): Notification No. 32/2021 – Central Tax

Q1: What is Notification No. 32/2021 – Central Tax about?

Answer:
Notification No. 32/2021 – Central Tax, dated 29th August 2021, introduces the Seventh Amendment to the CGST Rules, 2017. It mainly extends the timeline for electronic verification of returns (Rule 26), provides temporary relief from e-way bill restrictions (Rule 138E), and updates Form GST ASMT-14.

Q2: What change has been made under Rule 26 of the CGST Rules?

Answer:
The due date for using electronic verification (EVC) instead of digital signature for filing returns was extended from 31st August 2021 to 31st October 2021. However, effective 1st November 2021, all such provisos allowing EVC for corporate taxpayers were omitted.
👉 Learn more about Digital Signature Certificate (DSC).

Q3: How does Notification No. 32/2021 affect e-way bill restrictions under Rule 138E?

Answer:
The amendment provided relief by suspending the restriction on generating e-way bills for taxpayers who had not filed GSTR-3B, GSTR-1, or CMP-08 for March–May 2021. This relief applied between 1st May 2021 to 18th August 2021.
👉 Businesses should stay updated on GST Compliance to avoid future restrictions.

Q4: What modifications were made in Form GST ASMT-14?

Answer:
Added requirement to mention Order Reference Number and Date.
Omitted the phrase “for conducting business without registration despite being liable”.
Inserted an additional field for Address under the designation block.

Q5: Why is this notification important for taxpayers?

Answer:
This notification ensures:
📌 More time for businesses to file returns with EVC during COVID-19 disruptions.
📌 Temporary relaxation from e-way bill blocking.
📌 Better clarity and compliance in GST forms.
👉 For smooth filing, check GST Return Filing with expert help.

Q6: How does it connect with earlier CGST amendments?

Answer:
Notification 32/2021 follows earlier updates (like Notification 30/2021 – Sixth Amendment), ensuring continuous relaxation and simplification in GST compliance during pandemic-related challenges.
👉 If you’re starting fresh, explore Online GST Registration.

7: Who should take note of this notification?

Answer:
🏢 Companies using EVC for return filing.
🚛 Businesses relying on e-way bills.
📑 Tax professionals handling GST assessments.
👉 Consult a GST Professional for tailored compliance.