Page 39 - GSTL_7th May 2020_Vol 36_Part 1

Central Tax Notifications

Central Goods and Services Tax Rules, 2017 — Fifth
Amendment of 2020
[Amend at pages 3.26 and 3.57 of 12th Edition of GST Law Manual, Vol. 1, 2020-21]
In exercise of the powers conferred by section 164 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recom-
mendations of the Council, hereby makes the following rules further to amend
the Central Goods and Services Tax Rules, 2017, namely :-
1. (1) These rules may be called the Central Goods and Services Tax
(Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the
date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter re-
ferred to as the said rules), with effect from the 21st April, 2020, in rule 26 in sub-
rule (1), after the proviso, following proviso shall be inserted, namely :-
“Provided further that a registered person registered under the
provisions of the Companies Act, 2013 (18 of 2013) shall, during the peri-
od from the 21st day of April, 2020 to the 30th day of June, 2020, also be
allowed to furnish the return under section 39 in FORM GSTR-3B veri-
fied through electronic verification code (EVC).”.
3. In the said rules, after rule 67, with effect from a date to be notified
later, the following rule shall be inserted, namely :-
“67A. Manner of furnishing of return by short messaging service fa-
cility. - Notwithstanding anything contained in this Chapter, for a regis-
tered person who is required to furnish a Nil return under section 39 in
FORM GSTR-3B for a tax period, any reference to electronic furnishing
shall include furnishing of the said return through a short messaging
service using the registered mobile number and the said return shall be
verified by a registered mobile number based One Time Password
facility.

GST LAW TIMES  7th May 2020  39