CBIC vide Notification No. 48/2020- Central Tax dated JUne 19,2020, amends the Central Goods and Service Tax Rules, 2017, in the following manner:-
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 April 21, 2020 to 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 May 27,2020 to September 30, 2020, also be allowed to funrish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC)."
Note: This rule 26(1) shall come into force from May 27, 2020.
Detailed Notification can be accessed at:- http://egazette.nic.in/WriteReadData/2020/220039.pdf
