Electronic Verification Code use expanded for corporate GST return and outward-supply verification during transitional period. Amendment allows persons registered under the Companies Act to verify prescribed GST returns and outward supply details using an Electronic Verification Code (EVC) for a specified transitional period; the substitution identifies the relevant forms and contains a deemed commencement provision making the amendment effective from an earlier date.
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 use expanded for corporate GST return and outward-supply verification during transitional period.
Amendment allows persons registered under the Companies Act to verify prescribed GST returns and outward supply details using an Electronic Verification Code (EVC) for a specified transitional period; the substitution identifies the relevant forms and contains a deemed commencement provision making the amendment effective from an earlier date.
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