Important Keyword: Notification No. 48/2020 – Central Tax, Sixth Amendment 2020 CGST Rules, Rule 26(1) EVC filing, GSTR-3B EVC, GSTR-1 EVC, COVID-19 GST relaxation, CBIC June 2020 notification, CGST Rule amendment 2020, GST return filing with EVC, Finodha GST Return Filing, Electronic Verification Code GST, Temporary EVC filing for companies.
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Table of Contents
[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: Seeks to Make Sixth Amendment (2020) 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 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 27th 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 21st day of April, 2020 to the 30th 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 27th day of May, 2020 to the 30th 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 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 38/2020 - Central Tax, dated the 5th May, 2020, published vide number G.S.R. 272 (E), dated the 5th May, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 48/2020 – Central Tax
Q1: What is Notification No. 48/2020 – Central Tax about?
Answer:
It is the Sixth Amendment to the CGST Rules, 2017, allowing companies registered under the Companies Act, 2013 to file GSTR-3B and GSTR-1 using Electronic Verification Code (EVC) instead of Digital Signature Certificate (DSC) between April and September 2020.
Q2: Why was this amendment introduced?
Answer:
Due to the COVID-19 lockdown, many companies faced difficulty using DSCs, as directors and authorized signatories were working remotely.
To ease compliance, CBIC allowed EVC-based verification for a limited period.
📘 To file returns easily online, visit Finodha GST Return Filing.
Q3: What is the effective period for EVC filing under this notification?
Answer:
For GSTR-3B: From 21st April 2020 to 30th September 2020
For GSTR-1: From 27th May 2020 to 30th September 2020
Q4: Who can use EVC for filing returns under this rule?
Answer:
Only registered companies under the Companies Act, 2013 are covered.
This means private limited, public limited, OPCs, and LLPs registered as companies could use EVC to file returns.
📘 To register your business, visit Finodha Setup Business.
Q5: What are GSTR-3B and GSTR-1 forms?
Answer:
GSTR-3B is a summary return of outward and inward supplies, tax liability, and payments under Section 39 of the CGST Act.
GSTR-1 details outward supplies (sales) under Section 37 of the CGST Act.
Q6: What change was made in Rule 26(1)?
Answer:
The second proviso of Rule 26(1) was replaced to allow companies to:
File GSTR-3B verified via EVC between 21st April and 30th September 2020, and
File GSTR-1 verified via EVC between 27th May and 30th September 2020.
📘 Rule 26(1) governs the method of return verification under the CGST Rules.
Q7: What is EVC (Electronic Verification Code)?
Answer:
EVC is a code sent via registered email or mobile number used to verify GST returns electronically without requiring a DSC token.
It simplifies online filing, especially during remote working conditions.
Q8: Is EVC filing still available now?
Answer:
No ❌.
The relaxation was temporary — available only till 30th September 2020.
After that, companies must continue filing using DSC for authentication.
Q9: How did this notification help during COVID-19?
Answer:
It enabled seamless remote filing, ensuring that companies could meet GST compliance deadlines despite physical restrictions.
This prevented penalties for late filing and kept businesses GST-compliant.
📘 Avoid penalties today — file returns easily with Finodha GST Compliance.
Q10: What sections of the CGST Act does this notification relate to?
Answer:
Section 37: Furnishing details of outward supplies (GSTR-1)
Section 39: Furnishing returns (GSTR-3B)
Section 164: Power of the government to make rules
Q11: Who signed this notification?
Answer:
The notification was signed by Shri Pramod Kumar, Director, Government of India, issued under File No. CBEC-20/06/08/2020-GST.
Q12: What was the last amendment before this one?
Answer:
The last update before this was Notification No. 38/2020 – Central Tax, dated 5th May 2020, which also amended the CGST Rules, 2017.
Q13: Does this notification apply to non-company taxpayers?
Answer:
No 🚫.
Individual proprietors, partnerships, and trusts continued to file returns as usual using EVC or DSC (as applicable).
The change specifically targeted companies under the Companies Act.
Q14: How can companies maintain compliance post this notification?
Answer:
Companies must ensure:
✅ Active DSC tokens are renewed.
✅ Authorized signatories are updated in the GST portal.
✅ Timely filing of GSTR-1, GSTR-3B, and annual returns (GSTR-9).
📘 Manage everything in one place via Finodha GST Return Filing Services.
🏁 Conclusion
Notification No. 48/2020 – Central Tax provided timely relief to businesses during India’s COVID-19 lockdown by enabling EVC-based verification for GSTR-3B and GSTR-1 filings.
This pragmatic step helped companies maintain compliance, avoid penalties, and ensure continuity of tax governance.
💡 Pro Tip: Stay compliant and stress-free! File your GST returns or register your business easily through:
👉 Finodha GST Return Filing
👉 Finodha Online GST Registration
Download PDF: Notification No. 48/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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