New Delhi, the 1st May, 2021
No. 13/2021 – Central Tax
G.S.R. 309(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 (Third
Amendment) Rules, 2021.
(2) These rules 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 (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:-
“Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the
return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input
tax credit for the said months in accordance with the condition above.”;
(ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:-
“Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the
1st day of May, 2021 till the 28th day of May, 2021.”.
[F. No. CBEC-20/06/08/2020-GST]
RAJEEV RANJAN, Under Secy.
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. 07/2021 – Central Tax, dated the 27th April, 2021 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 292 (E), dated the 27th