CBIC allow filling of Form GSTR-3B & GSTR-1/IFF using EVC
The filing of FORM GSTR-3B and FORM GSTR-1/ IFF by companies using electronic verification code (EVC), instead of Digital Signature certificate (DSC) has already been enabled for the period from 27.04.2021 to 31.08.2021. This has been further extended to 31st October, 2021. Notification No. 32/2021-Central Tax | Dated: 29th August, 2021 | Central Goods and Services Tax (Seventh Amendment) Rules, 2021.
Ministry of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi
Notification No. 32/2021-Central Tax | 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.”;
source:-https://taxguru.in/goods-and-service-tax/cbic-filing-form-gstr-3b-gstr-1-iff-evc-31-10-2021.html
