The CBIC vide Notification No. 07/2021–Central Tax, dated 27th April 2021, has made an amendment in Rule 26 in Sub – Rule 1 of the Central Goods and Services Tax Rules, 2017 that covers the method of authentication of documents or application.
The amendment is done to insert the fourth proviso to Rule 26(1) of the CGST Rules for allowing the Companies to furnish return under Section 39 of CGST Act, 2017 in FORM GSTR-3B and under Section 37 of CGST Act, 2017 in FORM GSTR-1 or in invoice furnishing facility (IFF), verified through Electronic Verification Code (EVC) instead of Digital Signature Certificate (DSC), during the period from 27th April 2021 to 31st May 2021.
Now, the amended Rule 26(1) of the CGST Rules, 2017 reads as below:
“26. Method of authentication.-
(1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with a digital signature certificate or through e-signature as or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf or verified by any other mode of signature or verification as notified by the Board in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
(4) Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st 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).”
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