Rule 26 has been amended to extend the facility for filing of FORM GSTR-3B and FORM GSTR-1/IFF by companies using EVC instead of DSC till 31st October, 2021.
Proviso has been inserted to Rule 138E to the effect that restriction on generation of e-way bill due to non-filing of returns shall not apply during the period from 1st May 2021 till 18 August 2021 if GSTR-3B or GSTR-1 or GST CMP-08 has not been furnished for the months March 2021 to May 2021.
Notification No. 32/2021 - Central Tax
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