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        Case ID :
        GST - States

        Meghalaya Goods and Services Tax (Sixth Amendment) Rules, 2020 - ERTS(T)2/2020/235 - Meghalaya SGST

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        EVC filing allowed for companies to submit GSTR-3B and GSTR-1 returns during a specified compliance period. The Sixth Amendment substitutes provisos to rule 26(1) to permit company-registered persons to verify FORM GSTR-3B through EVC for 21 April 2020 to 30 September 2020, and to verify FORM GSTR-1 for outward supplies through EVC for 27 May 2020 to 30 September 2020.
                          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.

                                EVC filing allowed for companies to submit GSTR-3B and GSTR-1 returns during a specified compliance period.

                                The Sixth Amendment substitutes provisos to rule 26(1) to permit company-registered persons to verify FORM GSTR-3B through EVC for 21 April 2020 to 30 September 2020, and to verify FORM GSTR-1 for outward supplies through EVC for 27 May 2020 to 30 September 2020.


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