Electronic verification for company taxpayers: EVC allowed for GSTR-3B and GSTR-1 filings during the temporary period. The amendment permits companies registered under the Companies Act, 2013 to verify specified GST filings through electronic verification code (EVC): FORM GSTR-3B may be furnished with EVC for the period 21 April 2020 to 30 September 2020, and FORM GSTR-1 details of outward supplies may be furnished with EVC for the period 27 May 2020 to 30 September 2020, by substitution of provisos to rule 26(1) of the Central Goods and Services Tax Rules, 2017.