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The CBIC has notified a new set of rules to amend the existing Central Goods and Services Tax Rules, 2017 which shall come into force as on the date of its publication in the Official Gazette.

- The filing of FORM GSTR-3B and FORM GSTR-1/ IFF by companies using EVC, instead of DSC has already been enabled for the period from 27.04.2021 to 31.08.2021. This has been further extended upto 31st October, 2021. [Rule 26(1) fourth proviso]

CBIC amends Form GST ASMT-14 via CGST (Seventh Amendment) Rules, 2021

- W.e.f. 1st November, 2021, all the provisos to Rule 26(1) shall be omitted.

- W.e.f. 1st 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 1stday of May, 2021 till the 18th day August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORMGSTR-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:

(a) after the words, "with effect from ------", the words, "vide Order Reference No. -------, dated ------" shall be inserted.

(b) the words, "for conducting business without registration despite being liable for registration" shall be omitted.

(c) at the end after "Designation", the word "Address" shall be inserted.

Courtesy: Tanveer Saluja

To read the official press release click here

To read the official notification click here

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