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of <h1>West Bengal GST Amendment Allows EVC Submission for Companies Act Registrants from April to September 2020.</h1> The West Bengal Goods and Services Tax (Sixth Amendment) Rules, 2020, effective from May 27, 2020, amends the 2017 GST rules. It allows companies registered under the Companies Act, 2013, to submit returns and details of outward supplies using electronic verification codes (EVC) during the period from April 21, 2020, to September 30, 2020. This amendment aligns with the corresponding Central Notification No. 48/2020-Central Tax. The changes were enacted under the authority granted by section 164 of the West Bengal Goods and Services Tax Act, 2017, upon the Council's recommendation.
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