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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 07/2021 – Central Tax

New Delhi, the 27
th
April, 2021
G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations 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 (Second
Amendment) Rules, 2021.
(2) These rules shall come into force on the date of their publication in the Official
Gazette.
2. In the Central Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after
the third proviso, the following proviso shall be inserted, namely:-
“Provided also that a registered person registered under the provisions of the Companies
Act, 2013 (18 of 2013) shall, during the period from the 27
th
day of April, 2021 to the 31
st
day
of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and
the details of outward supplies under section 37 in FORM GSTR-1 or using invoice
furnishing facility, verified through electronic verification code (EVC).”.
[F. No. CBEC-20/06/08/2020-GST]


(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19
th
June, 2017,
published vide number G.S.R. 610 (E), dated the 19
th
June, 2017 and last amended vide
notification No. 01/2021-Central Tax, dated the 1
st
January, 2021, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 2(E), dated the 1
st

January, 2021.
notifications no 07 2021 central tax | iKargos