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Relief in filing GSTR-3B and GSTR-1 to the person registered under the Companies Act 2013.

GSTR-3B and GSTR-1
GSTR3B and GSTR1 CA Devesh Thakur

Ministry of Finance in its latest notification No 48/2020 – Central Tax has provided relief in the filing of GSTR-3B and GSTR-1 to those registered persons who are registered under the provisions of the companies Act, 2013

In exercise of the powers conferred by section 164 of the CGST Act, 2017, the Central Government, on the recommendations of the GST Council, hereby makes the following rules further to amend the CGST Rules, 2017, namely:

1.

(1) These rules may be called the CGST (Sixth Amendment) Rules, 2020.

(2) They shall come into force on 27th day of May, 2020.

2. In the Central Goods and Services Tax (CGST) 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).”.

CA Devesh Thakur

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