To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(ii)
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 30/2020 – Central Tax
New Delhi, the 3rd April, 2020
G.S.R…(E). – In exercise of the powers conferred by section 164 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations ofthe Council, hereby makes the following rules further to amend the Central Goods andServices Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Fourth Amendment)Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the date of their publication inthe Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the saidrules), with effect from the 31st March, 2020, in sub-rule (3) of rule 3, the following provisoshall be inserted, namely:-
“Provided that any registered person who opts to pay tax under section 10 for thefinancial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, dulysigned or verified through electronic verification code, on the common portal, either directlyor through a Facilitation Centre notified by the Commissioner, on or before 30th day of June,2020 and shall furnish the statement in FORM GST ITC-03 in accordance with theprovisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.”.
3. In the said rules, in sub-rule (4) of rule 36, the following proviso shall be inserted, namely:-
“Provided that the said condition shall apply cumulatively for the period February,March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for thetax period September, 2020 shall be furnished with the cumulative adjustment of input taxcredit for the said months in accordance with the condition above.”.
[F. No. CBEC-20/06/04/2020-GST]
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 19th June, 2017,published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 16/2020 – Central Tax, dated the 23rd March, 2020 published vide numberG.S.R. 199 (E), dated the 23rd March, 2020