Electronic Verification Code permitted for company taxpayers to file GSTR returns, easing verification and submission requirements. The amendment to rule 26(1) permits registered persons incorporated under the Companies Act to furnish returns under GSTR-3B and details of outward supplies in GSTR-1 verified through Electronic Verification Code (EVC) for specified temporary filing windows, altering the verification mechanism while leaving substantive return obligations intact.
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 Code permitted for company taxpayers to file GSTR returns, easing verification and submission requirements.
The amendment to rule 26(1) permits registered persons incorporated under the Companies Act to furnish returns under GSTR-3B and details of outward supplies in GSTR-1 verified through Electronic Verification Code (EVC) for specified temporary filing windows, altering the verification mechanism while leaving substantive return obligations intact.
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