Not. 07-27.04.2021- Second amendment to CGST Rules (2021)

Notification No. 07/2021 – Central Tax dated 27.04.2021 seeks to make second amendment (2021) to CGST Rules. According to which, a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 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).”
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