Electronic verification of GST returns: companies may verify GSTR-3B and GSTR-1 via EVC during specified relief period. Registered persons incorporated under the Companies Act, 2013 are permitted to furnish returns under section 39 in FORM GSTR-3B and details under section 37 in FORM GSTR-1 verified through Electronic Verification Code (EVC), by substitution of provisos to rule 26(1) of the Gujarat GST Rules, 2017, thereby temporarily expanding acceptable verification methods for those corporate filers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic verification of GST returns: companies may verify GSTR-3B and GSTR-1 via EVC during specified relief period.
Registered persons incorporated under the Companies Act, 2013 are permitted to furnish returns under section 39 in FORM GSTR-3B and details under section 37 in FORM GSTR-1 verified through Electronic Verification Code (EVC), by substitution of provisos to rule 26(1) of the Gujarat GST Rules, 2017, thereby temporarily expanding acceptable verification methods for those corporate filers.
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