Electronic verification of GST returns allowed for companies enabling GSTR-3B and GSTR-1 filing via EVC during relief period. The Sixth Amendment to the Assam GST Rules substitutes the proviso to Rule 26(1) to allow persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC) during the specified periods; the amendment is titled the Assam Goods and Services Tax (Sixth Amendment) Rules, 2020 and is deemed effective from the commencement date stated in the notification.
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 of GST returns allowed for companies enabling GSTR-3B and GSTR-1 filing via EVC during relief period.
The Sixth Amendment to the Assam GST Rules substitutes the proviso to Rule 26(1) to allow persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC) during the specified periods; the amendment is titled the Assam Goods and Services Tax (Sixth Amendment) Rules, 2020 and is deemed effective from the commencement date stated in the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
