The Central Board of Indirect Taxes and Customs has issued Central Goods and Services Tax (Seventh Amendment) Rules, 2021 on August 29, 2021. The Central Goods and Services Tax Rules provide that if any registered person has not furnished the statement in FORM GST CMP-08 for two consecutive years, although the person is holding certificate under FORM GST REG-06, including a consignor, consignee, transporter, an e-commerce operator or a courier agency, shall not be allowed to furnish the information in PART A of FORM GST EWB-01.
The amendments are as follows:
- The amendment has amended Rule 138E proviso and directed that the said restriction shall not be applicable during the period from the May 1, 2021 till the August 18, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.
- In Rule 26, in sub-rule (1), fourth proviso has been amended, namely “For the date August 31, 2021 has been changed to October 31, 2021 has been changed”
- In Rule 26, which provides Process of Authentication, all the provisos shall be omitted with effect from November 01, 2021.
*Tanvi Singh, Editorial Assistant has reported this brief.