{"id":174,"date":"2020-04-05T03:58:49","date_gmt":"2020-04-05T02:58:49","guid":{"rendered":"http:\/\/cacmacsyouth.com\/?p=174"},"modified":"2020-04-05T04:02:24","modified_gmt":"2020-04-05T03:02:24","slug":"cbic-amends-cgst-rules-to-relax-the-restrictions-of-rule-364-for-the-period-feb-to-aug-2020","status":"publish","type":"post","link":"https:\/\/cacmacsyouth.com\/?p=174","title":{"rendered":"CBIC amends CGST Rules to relax the restrictions of Rule 36(4) for the period Feb to Aug 2020"},"content":{"rendered":"\n<figure class=\"wp-block-gallery columns-1 is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\"><ul class=\"blocks-gallery-grid\"><li class=\"blocks-gallery-item\"><figure><img loading=\"lazy\" decoding=\"async\" width=\"666\" height=\"378\" src=\"https:\/\/cacmacsyouth.com\/wp-content\/uploads\/2020\/04\/IMG_20200405_082522-1.jpg\" alt=\"\" data-id=\"176\" data-full-url=\"https:\/\/cacmacsyouth.com\/wp-content\/uploads\/2020\/04\/IMG_20200405_082522-1.jpg\" data-link=\"https:\/\/cacmacsyouth.com\/?attachment_id=176\" class=\"wp-image-176\" srcset=\"https:\/\/cacmacsyouth.com\/wp-content\/uploads\/2020\/04\/IMG_20200405_082522-1.jpg 666w, https:\/\/cacmacsyouth.com\/wp-content\/uploads\/2020\/04\/IMG_20200405_082522-1-300x170.jpg 300w\" sizes=\"auto, (max-width: 666px) 100vw, 666px\" \/><\/figure><\/li><\/ul><\/figure>\n\n\n\n<p>The CBIC vide&nbsp;<strong><em>Notification No. 30\/2020- Central Tax dated April 3, 2020<\/em><\/strong>&nbsp;made following amendments to Central Goods and Services Tax Rules, 2017 (<strong>\u201cCGST Rules\u201d<\/strong>):<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Inserted following proviso to Rule 3(3) <strong>of CGST Rules w.e.f. March 31, 2020:-<\/strong><\/li><\/ol>\n\n\n\n<p><em>\u201cProvided 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&nbsp;<u>sub-rule (4) of rule 44 up to the 31st day of July, 2020.\u201d<\/u><\/em><\/p>\n\n\n\n<p>The Notification can be accessed at:\u00a0<a rel=\"noreferrer noopener\" href=\"http:\/\/www.cbic.gov.in\/resources\/htdocs-cbec\/gst\/notfctn-30-central-tax-english-2020.pdf\" target=\"_blank\">http:\/\/www.cbic.gov.in\/resources\/\/htdocs-cbec\/gst\/notfctn-30-central-tax-english-2020.pdf<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The CBIC vide&nbsp;Notification No. 30\/2020- Central Tax dated April 3, 2020&nbsp;made following amendments to Central Goods and Services Tax Rules, 2017 (\u201cCGST Rules\u201d): Inserted following proviso to Rule 3(3) of CGST Rules w.e.f. March 31, 2020:- \u201cProvided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[15],"class_list":["post-174","post","type-post","status-publish","format-standard","hentry","category-gst","tag-gst"],"_links":{"self":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts\/174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=174"}],"version-history":[{"count":5,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts\/174\/revisions"}],"predecessor-version":[{"id":182,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts\/174\/revisions\/182"}],"wp:attachment":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}