GST INDIA Biz — Amendments to the Central Goods and Services Tax Rules, 2017 through the Fifth Amendment Rules, 2021.

Notification No. 27/2021

Date: June 1, 2021

Subject: Amendments to the Central Goods and Services Tax Rules, 2017 through the Fifth Amendment Rules, 2021.

Description:

Extends the time limit for Aadhaar authentication under rule 26 up to 31 August 2021.
Provides cumulative application of input tax credit conditions for April to June 2021.
Allows use of IFF for furnishing outward supply details for May 2021 within the specified period.

Effective Date:
Date of publication in the Official Gazette (with specific retrospective effect where stated)

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