Electronic verification code filing for GST returns extended for company-registered persons under the amended Uttarakhand rules. The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2020 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 27 May 2020. The amendment substitutes the second proviso to rule 26(1) and extends electronic verification code (EVC) facility to registered persons under the Companies Act, 2013 for specified GST filings during prescribed periods. A company-registered person may furnish FORM GSTR-3B through EVC from 21 April 2020 to 30 September 2020, and FORM GSTR-1 through EVC from 27 May 2020 to 30 September 2020.
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Provisions expressly mentioned in the judgment/order text.
Electronic verification code filing for GST returns extended for company-registered persons under the amended Uttarakhand rules.
The Uttarakhand Goods and Services Tax (Sixth Amendment) Rules, 2020 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 27 May 2020. The amendment substitutes the second proviso to rule 26(1) and extends electronic verification code (EVC) facility to registered persons under the Companies Act, 2013 for specified GST filings during prescribed periods. A company-registered person may furnish FORM GSTR-3B through EVC from 21 April 2020 to 30 September 2020, and FORM GSTR-1 through EVC from 27 May 2020 to 30 September 2020.
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