The CBIC vide Notification No. 30/2020- Central Tax dated April 3, 2020 made following amendments to Central Goods and Services Tax Rules, 2017 (“CGST Rules”):
- Inserted following proviso to Rule 3(3) of CGST Rules w.e.f. March 31, 2020:-
“Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or 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 the provisions of sub-rule (4) of rule 44 up to the 31st day of July, 2020.”
The Notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-30-central-tax-english-2020.pdf