CBIC notifies the Central Goods and Services Tax (Sixth Amendment) Rules, 2020

The Central Board of Indirect Taxes and Customs vide its notification dated 19th June 2020 has published the Central Goods and Services Tax (Sixth Amendment) Rules, 2020.

The Amendment is brought under Rule 26(1) which deals with method of authentication in which all applications, including reply, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with a digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000.

Provided that a person registered under the provisions of the Companies Act, 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) and for the period from  27th day of May 2020 to the 30th day of September 2020, the registered person shall be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).

Click here to read the notification.

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