The Central Government notified the Central Goods and Services Tax (Sixth Amendment) Rules, 2020 vide Notification No. 48 /2020 – Central Tax dated 19.06.2020. The notification seeks to amend Rule 26(1) of the CGST Rules, 2017 which deals about method of authentication of returns etc.
Currently as per second proviso to Rule 26(1) of the CGST Rules, 2017 which was inserted vide Notification No. 38/2020-CT dated 05.05.2020 with effect from 21.04.2020 the persons registered under Companies Act viz Companies , LLPs, during the period from the 21.04.2020 to 30.06.2020 were also allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
The provision for filing of returns through EVC for Companies without need to digital signature certificate (DSC) was made due to COVID-19 pandemic to avoid inconvenience to Companies in filing their GSTR-3B due to non accessibility of the DSC due to closure of offices due to lock down.
Needless to mention that filing of return through EVC requires the tax payer to Click the ‘FILE GSTR-3B WITH EVC’ button or other type of Return option to File GST Return with EVC. Thereafter he needs to enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the ‘VERIFY’ button. Once the tax payer enters correct OTP, the successful filing message of GST return will pop up on issue.
Filing period of FORM GSTR-3B through EVC extended for Companies / LLPs
The Central Government vide Notification No. 48 /2020 – Central Tax dated 19.06.2020 has inserted third proviso to Rule 26(1) of the CGST Rules, 2017 and has extended the period from 30th June, 2020 to 30.09.2020 .
Accordingly the second proviso to Rule 26(1) has been substituted as under:-
“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).
Due to above amendment the Companies (Including LLPs) can file their GSTR-3B for the period from March, 2020 to August,2020 through EVC as their due date / extended due dates fall between 21.04.2020 to 30.09.2020.
Filing of GSTR-1 by Companies /LLPs also allowed through EVC
The Central Government vide Notification No. 48 /2020 – Central Tax dated 19.06.2020 has substituted second proviso to Rule 26(1) of the CGST Rules, 2017 and has allowed companies to file GSTR-1 during the period 27.05.2020 to 30.09.2020 through EVC.
The third proviso inserted reads as under:
Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27 th 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).”.
Due to above amendment the Companies (Including LLPs) can file their GSTR-1 for the period from March, 2020 to August,2020 through EVC as their due date / extended due dates fall between 27.05.2020 to 30.09.2020.
Amendment effective from 27.05.2020
The clause 1(2) of Notification No. 48 /2020 – Central Tax dated 19.06.2020 clearly mandates the CGST (Amendment) Rules shall come into force on 27th day of May, 2020 meaning thereby that the above discussed amendment shall be effective from 27.05.2020.
For ready reference of our readers the Notification No. 48/2020- Central Tax dated 19.06.2020 is given below:
***
A BIG THANKS to you for visiting our site and reading this article. Kindly provide your feedback on the above article in comment section below. Also please intimate about other GST issues on which you would require our team to pen down articles.
Doubts on GST may be lodged on ‘Ask GST query tab‘ under ‘Your GST queries’ tab on home page. National level GST experts will provide their reply on the matter raised at the earliest and same can be seen under ‘GST query resolved’ tab under ‘Your GST queries’ tab.
You can also subscribe to our free newsletter to always be updated on GST Law by filling the subscription form at home page.
TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.
