Electronic Verification Code allowed for companies to verify GSTR-3B and GSTR-1 returns during specified relief period. A registered person incorporated under the Companies Act, 2013 is permitted to verify the return under section 39 in FORM GSTR-3B by Electronic Verification Code for 21 April 2020 to 30 September 2020, and to verify details of outward supplies under section 37 in FORM GSTR-1 by Electronic Verification Code for 27 May 2020 to 30 September 2020, under the Odisha GST (Sixth Amendment) Rules, 2020.