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On 5th of May 2020, CBIC has issued notifications to give effect to relaxation for verification of GSTR 3B through Electronic Verification Code (EVC) as well as filing NIL GSTR 3B through SMS. It has also extended the date for E-Way bills generated on or before 24th March and last date for filing of Annual Return for the FY 2018-19.

Extension of annual return filing, filing of GSTR-3B by EVC and other changes notified in GST

S. No

Amendment Category

Notification No and Date

Summary of Notification

Effective from


CGST (Fifth Amendment) Rules, 2020 – Rule new proviso to 26(1)

38/2020 – Central Tax dated 5th May 20

Verification of GSTR 3B, by Companies registered under the Companies Act, 2013, during the period 21st April, 20 to 30th June, 20 through EVC

21st April, 2020


CGST (Fifth Amendment) Rules, 2020 – insertion of new Rule 67A

38/2020 – Central Tax dated 5th May 20

Furnishing of NIL GSTR 3B return by a Registered Person through SMS and verification by OTP on Registered Mobile Number

To be notified


E-Way Bills

40/2020 – Central Tax dated 5th May 20

E-Way Bills generated before 24th March and validity period expiring during 20th March to 15th April has been extended till 31st May, 2020



Annual Return for FY 2018-19

41/2020 – Central Tax dated 5th May 20

Extension of time for furnishing Annual Return in Form GSTR 9 for FY 2018-19

30th September, 2020


Disclaimer: The content of this document is for general information purpose only.

Click here to download the official notification: 


Published by

Rohit Kumar Singh
(Founder - TaxMarvel Consulting Services LLP)
Category GST   Report

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