Notification No. 48 /2020 – Central Tax: Seeks to Make Sixth Amendment (2020) to CGST Rules.

Important Keyword: Notification No. 48 /2020 – Central Tax, F. No. CBEC-20/06/08/2020-GST, Section 164 CGST Act 2017, Notification No. 3/2017-Central Tax, Notification No. 38/2020 – Central Tax.

[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 19th June, 2020

Notification No. 48 /2020 – 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 Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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. (a) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2020.
(b) They shall come into force on 27^th day of May, 2020.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in sub-rule (1), for the second proviso, following provisos shall be substituted, namely: –

“Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21^st day of April, 2020 to the 30^th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).

Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27^th day of May, 2020 to the 30^th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).”.

(Pramod Kumar)
Director,
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. 38/2020 – Central Tax, dated the 5^th May, 2020, published vide number G.S.R. 272 (E), dated the 5^th May, 2020.

Read More: Notification No. 49/2020 – Central Tax: Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

Web Stories: Notification No. 49/2020 – Central Tax: Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

Download Pdf: https://taxinformation.cbic.gov.in/