Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 27/2021 – Central Tax
New Delhi, the 1st June, 2021
G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of
the Council, hereby makes the following rules further to amend the Central Goods and
Services Tax Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may be called the Central Goods
and Services Tax (Fifth Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force on the date of
their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, —
(i) in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31st day of May,
2021, for the figures, letters and words “31st day of May, 2021”, the figures, letters and
words “31st day of August, 2021” shall be substituted;
(ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be
substituted, namely: —
“Provided further that such condition shall apply cumulatively for the period
April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June,
2021 or quarter ending June, 2021, as the case may be, shall be furnished with the
cumulative adjustment of input tax credit for the said months in accordance with the
condition above.”;
(iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be
inserted, namely: —
“Provided further that a registered person may furnish such details, for the
month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June,
2021.”.
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the 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. 15/2021 – Central Tax, dated the 18th May, 2021 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
333 (E), dated the 18th May, 2021.