EVC filing relaxation for company-registered taxpayers extends to GSTR-3B and GSTR-1 under Uttar Pradesh GST rules. The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to extend electronic verification code (EVC) facility for companies registered under the Companies Act, 2013. During the specified period, such registered persons are allowed to furnish the return in FORM GSTR-3B under section 39 through EVC, and are also allowed to furnish outward supply details in FORM GSTR-1 under section 37 through EVC. The amendment substitutes the second proviso to rule 26(1) with new provisos that separately cover GSTR-3B and GSTR-1 filings for company-registered persons.
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EVC filing relaxation for company-registered taxpayers extends to GSTR-3B and GSTR-1 under Uttar Pradesh GST rules.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to extend electronic verification code (EVC) facility for companies registered under the Companies Act, 2013. During the specified period, such registered persons are allowed to furnish the return in FORM GSTR-3B under section 39 through EVC, and are also allowed to furnish outward supply details in FORM GSTR-1 under section 37 through EVC. The amendment substitutes the second proviso to rule 26(1) with new provisos that separately cover GSTR-3B and GSTR-1 filings for company-registered persons.
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