Electronic verification for company GST returns permitted via EVC, enabling filing of GSTR-3B and GSTR-1 within specified period. The amendment allows companies registered under the Companies Act, 2013 to verify and furnish FORM GSTR-3B via electronic verification code (EVC) from 21 April 2020 to 30 September 2020, and to verify and furnish FORM GSTR-1 via EVC from 27 May 2020 to 30 September 2020, by substituting provisos to rule 26(1); the amendment is deemed effective 27 May 2020.
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Provisions expressly mentioned in the judgment/order text.
Electronic verification for company GST returns permitted via EVC, enabling filing of GSTR-3B and GSTR-1 within specified period.
The amendment allows companies registered under the Companies Act, 2013 to verify and furnish FORM GSTR-3B via electronic verification code (EVC) from 21 April 2020 to 30 September 2020, and to verify and furnish FORM GSTR-1 via EVC from 27 May 2020 to 30 September 2020, by substituting provisos to rule 26(1); the amendment is deemed effective 27 May 2020.
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