Notification No.: 07/2021 – Central Tax
Date of Notification: 27th April 2021.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 164 – Power to make rules.
- Section 37 – Furnishing details of outward supplies (GSTR-1 / IFF referenced).
- Section 39 – Furnishing of returns (GSTR-3B referenced).
CGST Rules, 2017 (Second Amendment Rules, 2021):
- Rule 26(1) – New proviso inserted allowing EVC verification for specified period.
Integrated GST Act, 2017:
- Not applicable.
Summary of Notification
1) Temporary EVC in place of DSC for Companies (27 Apr–31 May 2021):
Registered persons under the Companies Act, 2013 may furnish (i) the return under section 39 in FORM GSTR-3B, and (ii) the details of outward supplies under section 37 in FORM GSTR-1 or using the Invoice Furnishing Facility (IFF), verified through Electronic Verification Code (EVC), for the period 27.04.2021 to 31.05.2021. This is enabled by inserting an additional proviso to Rule 26(1).
2) Title and commencement:
These are the Central Goods and Services Tax (Second Amendment) Rules, 2021, and they come into force on the date of publication in the Official Gazette.
