Electronic verification for GST returns permits companies to file GSTR-3B and GSTR-1 via EVC during specified period. The Goa GST (Sixth Amendment) Rules, 2020 amend rule 26(1) to permit persons registered as companies to furnish FORM GSTR-3B verified through EVC from 21st April, 2020 to 30th September, 2020, and to furnish FORM GSTR-1 verified through EVC from 27th May, 2020 to 30th September, 2020; the rules come into force on 27th May, 2020.
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Provisions expressly mentioned in the judgment/order text.
Electronic verification for GST returns permits companies to file GSTR-3B and GSTR-1 via EVC during specified period.
The Goa GST (Sixth Amendment) Rules, 2020 amend rule 26(1) to permit persons registered as companies to furnish FORM GSTR-3B verified through EVC from 21st April, 2020 to 30th September, 2020, and to furnish FORM GSTR-1 verified through EVC from 27th May, 2020 to 30th September, 2020; the rules come into force on 27th May, 2020.
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