Central Goods and Services Tax (Fifth Amendment) Rules, 2020

May 06, 2020 | by Avantis RegTech Legal Research Team

Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on May 05, 2020, publishes the Central Goods and Services Tax (Fifth Amendment) Rules, 2020, to further amend the Central Goods and Services Tax Rules, 2017.

Under Rule 26(1) which specifies the method of authentication, after the proviso, following proviso shall be inserted, namely:

Provided further that a registered person registered under the provisions of the Companies Act, 2013 shall, during the period from April 21, 2020 to June 30, 2020, also be allowed to furnish the return under section 39 which specifies procedure for furnishing returns in FORM GSTR3B verified through electronic verification code (EVC).

Insertion of New Rule: 67A - Manner of furnishing of return by short messaging service facility.

[Notification No. 38/2020 – Central Tax]


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