On the recommendation of the 43rd GST Council Meeting, the Finance Ministry has notified that the Companies must mandatorily file the return using electronic verification code (EVC) instead of Digital Signature form August 2021.
The CBIC has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2021, which seeks to amend the Central Goods and Services Tax Rules, 2017.
In the Central Goods and Services Tax Rules, 2017, in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31st day of May, 2021, for the figures, letters and words “31st day of May, 2021”, the figures, letters and words “31st day of August, 2021” shall be substituted.
In other words, the a registered person registered under the provisions of the Companies Act, 2013shall, during the period from the 27th day of April, 2021 to the 31st day of August, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).
In sub-rule (4) of rule 36, for the second proviso “Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above,” shall be substituted.
In sub-rule (2) of rule 59, after the first proviso, the a proviso namely “Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021,” shall be inserted.
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