The Central Board of Indirect Taxes and Customs (CBIC), on August 29, 2021 has issued the Central Goods and Services Tax (Seventh Amendment) Rules, 2021 to further amend the Central Goods and Services Tax Rules, 2017.
The amendments are as followed:
• In Rule 26, which specifies, Method of Authentication, in sub-rule (1), fourth proviso has been amended, namely:
“For the date August 31, 2021 has been changed to October 31, 2021 has been changed”
• In Rule 26, which specifies, Method of Authentication, all the provisos shall be omitted with effect from November 01, 2021.
• In Rule 138E, which specifies, Restriction on famishing of information in PART A of FORM GST EWB-01, after the fourth proviso the following proviso has been inserted, namely:
“Provided also that the said restriction shall not apply during the period from the May 01, 2021 till the August 18, 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.”
• In Form GST ASMT – 14, which contains the grounds on which the assessment is proposed to be made, has been Amended.
[Notification No. 32/2021 – Central Tax] [Gazette ID - 229298]
