CBIC makes seventh amendment (2021) to CGST Rules, 2017

Circular No. ES/138/2021-22                                         31st  August, 2021     

To: Members of the Council                

Sub: CBIC makes seventh amendment (2021) to CGST Rules, 2017 

Dear Member,   

CBIC notifies the CGST (7^th Amendment) Rules 2021 vide Notification 32/2021- Central Tax dated 29^th August, 2021 to further extend the filing of FORM GSTR 3B/ GSTR 1/ Invoice Furnishing Facility (IFF) by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) to 31^st October, 2021, which has already been enabled for the period from 27^th April, 2021 to 31^st August, 2021.  

Members may kindly make a note of the above.  

Thanking you,            

Yours faithfully,             

S. BALARAJU       

EXECUTIVE DIRECTOR