Central Goods and Services Tax (Seventh Amendment) Rules, 2021


Quick Summary
The Central Goods and Services Tax (Seventh Amendment) Rules, 2021 have been introduced to amend the existing CGST Rules, 2017. These amendments include changes to the deadlines for certain GST filings and adjustments to restrictions on businesses. Specifically, the deadline for substituting figures in rule 26 has been extended, and certain provisos will be omitted from November 1, 2021. Additionally, a new proviso has been inserted into rule 138E concerning the period from May 1, 2021, to August 18, 2021, for businesses that haven't furnished GSTR-3B or GSTR-1 for specific periods.

Ministry of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi

Notification No. 32/2021-Central Tax

New Delhi Dated: 29th August, 2021

G.S.R. 598(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the 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. Short title and commencement. - (1) These rules may be called the Central Goods and Services Tax (Seventh Amendment) Rules, 2021.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017,-

(i) in sub-rule (1) of rule 26, -

(a) in the fourth proviso, for the figures, letters and words “31st day of August, 2021”, the figures, letters and words “31st day of October, 2021” shall be substituted;

(b) with effect from the 1st day of November, 2021, all the provisos shall be omitted;

(ii) with effect from the 1st day of 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 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-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.”;

(iii) 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.

[F. No. CBIC-20006/24/2021-GST]

RAJEEV RANJAN, Under Secy.

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 were last amended vide notification No. 30/2021 – Central Tax, dated the 30th July, 2021 vide number G.S.R. 517 (E), dated the 30th July, 2021.

FAQ :

These are amendments to the Central Goods and Services Tax Rules, 2017, introduced by the Ministry of Finance to update GST regulations.

The deadline for substituting figures and words in the fourth proviso of rule 26 has been extended to October 31, 2021. Furthermore, all provisos in this rule will be omitted effective November 1, 2021.

Yes, a new proviso has been inserted into rule 138E. This clarifies that the restriction shall not apply from May 1, 2021, to August 18, 2021, if GSTR-3B or GSTR-1 returns have not been furnished for the period March 2021 to May 2021.

In FORM GST ASMT-14, specific words related to conducting business without registration have been omitted, and the word 'Address' has been added at the end after 'Designation'.

These rules generally come into force on the date of their publication in the Official Gazette, unless otherwise specified within the rules themselves.

 



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