Government Amends Central Tax Rules

Amendment: Central Goods and Services Tax (Sixth Amendment) Rules, 2020.

Effective Date: May 27, 2020. Rule Modified: Rule 26, sub-rule (1).

Provisions for Companies Act, 2013: Registered companies allowed to file:

GSTR-3B returns using Electronic Verification Code (EVC) from April 21 to September 30, 2020. GSTR-1 details of outward supplies using EVC from May 27 to September 30, 2020.

Issued By: Pramod Kumar, Director, Government of India. Principal Rules: Published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), notification No. 3/2017-Central Tax, dated June 19, 2017.

Last Amended: Notification No. 38/2020 - Central Tax, dated May 5, 2020.