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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. 48 /2020 – Central Tax
New Delhi, the 19
th
June, 2020
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 Central 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 (Sixth Amendment) Rules,
2020.
(2) They shall come into force on 27
th
day of May, 2020.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
rules), in rule 26 in sub-rule (1), for the second proviso, following provisos shall be substituted,
namely: -
“Provided further that a registered person registered under the provisions of the
Companies Act, 2013 (18 of 2013) shall, during the period from the 21
st
day of April, 2020 to
the 30
th
day of September, 2020, also be allowed to furnish the return under section 39 in
FORM GSTR-3B verified through electronic verification code (EVC).
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 May, 2020 to the 30
th
day
of September, 2020, also be allowed to furnish the details of outward supplies under section 37
in FORM GSTR-1 verified through electronic verification code (EVC).”.
[F. No. CBEC-20/06/08/2020-GST]



(Pramod Kumar)
Director, 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. 38/2020 - Central Tax, dated the 5
th
May, 2020, published vide number G.S.R.
272 (E), dated the 5
th
May, 2020.
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