1. What is Notification No. 38/2020 – Central Tax, dated 05.05.2020?

2. What is Notification No. 48/2020 – Central Tax dated 19.06.2020?

It is pertinent to note that through this notification only GSTR 3B was allowed to file through EVC and not GSTR1. Because of this, the taxpayers again faced difficulty with non-reflecting of credit in GSTR 2A as the companies whose DSC was not available/could not be accessed due to lockdown did not file GSTR 1.

Thus, in order remove this anomaly, the CBIC through Notification No. 48/2020 – Central Tax dated 19.06.2020 amended again the Rule 26 and called it the Central Goods and Services Tax (Sixth Amendment) Rules, 2020 wherein the registered person being company was allowed to furnish Return under Section 39 in FORM GSTR3B and under Section 37 in FORM GSTR1 verified through electronic verification code (EVC) during the period from the 27 the day of May, 2020 to the 30th day of September, 2020.

Link to Notification No. 38/2020 – Central Tax:

Link to Notification No. 48/2020 – Central Tax:

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