This notification, No. 48/2020 - Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, dated June 19, 2020, introduces the Central Goods and Services Tax Sixth Amendment Rules, 2020.
The amendment, authorized under Section 164 of the Central Goods and Services Tax Act, 2017, modifies Rule 26 of the Central Goods and Services Tax Rules, 2017. Specifically, it provides that companies registered under the Companies Act, 2013, are permitted to furnish their return under Section 39 in FORM GSTR-3B and details of outward supplies under section 37 in FORM GSTR-1 verified through Electronic Verification Code (EVC).
This provision is applicable during the period from April 21, 2020, to September 30, 2020, for FORM GSTR-3B, and from May 27, 2020, to September 30, 2020, for FORM GSTR-1.
The notification is issued under F. No. CBEC-2006/08/2020-GST and signed by Pramod Kumar, Director. The principal rules were initially published under notification No. 3/2017-Central Tax, dated June 19, 2017, vide number G.S.R. 610(E), and last amended by notification No. 38/2020-Central Tax, dated May 5, 2020, vide number G.S.R. 272(E).
Key Entities Referenced
Central Board of Indirect Taxes and Customs: A government agency responsible for the administration of indirect taxes such as customs, central excise, service tax and Goods and Services Tax (GST).
Ministry of Finance: A ministry of the Government of India responsible for the country's finances and economy.
Central Goods and Services Tax Act, 2017: An Act of the Parliament of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
Central Goods and Services Tax Rules, 2017: Rules framed under the Central Goods and Services Tax Act, 2017, providing detailed procedures and guidelines for the implementation of GST.
Central Goods and Services Tax Sixth Amendment Rules, 2020: An amendment to the Central Goods and Services Tax Rules, 2017.
Council: Refers to the GST Council, a constitutional body responsible for making recommendations on GST-related matters.
Companies Act, 2013: An Act of the Parliament of India that regulates incorporation, operation and winding up of companies in India.
New Delhi: The capital of India, where the notification was issued.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 303] नई ददल्ली, िक्रु िार, जून 19, 2020/ज्य ष्े ठ 29, 1942
No. 303] NEW DELHI, FRIDAY, JUNE 19, 2020/JYAISTHA 29, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केन्दर ीय अप्रत्य क्ष कर और सीमा-िल्ु क बोड)ड
अजधसचू ना
नई ददल् ली, 19 जून, 2020
स.ं 48/2020-केन्दर ीय कर
सा.का.जन. 394(अ).—केन्द रीय सरकार ,केन्दर ीय माल और सेिा कर अजधजनयम, 2017 ( 7107का 07) की
धारा 064 द्वारा प्रदत् त िजतत यक का प्रयोग करते एए ,पररषद की जसफाररिक पर, केन्द रीय माल और सेिा कर जनयम ,
7107 का और संिोधन करने के जलए जनम्न जलजखत जनयम बनाती ह ,अथाडत् :—
1. (1) इन जनयमक का संजक्षप्त नाम केन्द रीय माल और सेिाकर (छठा संिोधन) जनयम, 7171 ह ।
(2) ये 27 मई 2020 से प्रित्तृ हकगे ।
2. केन्द रीय माल और सेिा कर जनयम, 7107 (जजसे इसके पश्चात उतत जनयम कहा गया ह) के जनयम 76 के
उपजनयम (0) में, दसू रे परन्द तुक के स्ट्थान पर जनम् नजलजखत परन्दत ुकक को प्रजतस्ट् थाजपत दकया जाएगा, अथाडत ् :--
“परंत ु यह और दक दकसी भी रजजस्ट् रीकृत यजतत , जो दक कम् पनी अजधजनयम, 7103 (7103 का 08) के
उपबंधक के अधीन रजजस्ट् रीकृत हो, को 70 अप्रल , 7171 से 31 जसतंबर, 7171 तक की अिजध के दौरान, धारा 39 के
2702 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
तहत प्ररूप जीएसटीआर-3ख में प्रस्ट्तुत की जान े िाली जििरणी को इलेतर ाजनक सत् यापन कोड (ईिीसी) के माध् यम स े
सत् याजपत करने की भी अनुमजत ह:
परंतु यह भी दक दकसी भी रजजस्ट् रीकृत यजतत , जो दक कम् पनी अजधजनयम, 7103 (7103 का 08) के उपबंधक
के अधीन रजजस्ट् रीकृत हो, को 77 मई, 7171 से 31 जसतंबर, 7171 तक की अिजध के दौरान, धारा 37 के तहत प्ररूप
जीएसटीआर-1 में प्रस्ट्ततु दकए जाने िाल े जािक प्रदायक के ब्यौरे को इलेतर ाजनक सत् यापन कोड (ईिीसी) के माध् यम स े
सत् याजपत करने की भी अनुमजत ह। ”
[फा.स.ं सीबीईसी-20/06/08/2020-जीएसटी]
प्रमोद कुमार, जनदेिक
रटप्पण: मूल जनयम को सा.का.जन. 610(अ), तारीख 09 जनू , 7107 द्वारा प्रकाजित अजधसूचना सं. 13/7107-केन्द रीय
कर , तारीख 09 जनू , 7107 के द्वारा भारत के राजपत्र, असाधारण, भाग 7, खडं 3, उपखंड (i) में प्रकाजित दकया
गया और सा.का.जन. संख् या 777(अ), तारीख 15 मई, 7171 द्वारा प्रकाजित अजधसूचना सं. 38/7171-केन्द रीय कर,
तारीख 15 मई, 7171 द्वारा अजं तम संिोधन दकया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 19th June, 2020
No. 48/2020 – Central Tax
G.S.R. 394(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central 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. (1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2020.
(2) They shall come into force on 27th day of May, 2020.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in
sub-rule (1), for the second proviso, following provisos shall be substituted, namely: -
“Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18
of 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).
Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of
2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed
to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic
verification code (EVC).”.
[F. No. CBEC-20/06/08/2020-GST]
PRAMOD KUMAR, Director
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 last amended vide notification No. 38/2020 - Central Tax, dated the 5th May, 2020,
published vide number G.S.R. 272 (E), dated the 5th May, 2020.
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