Electronic verification code filing permits companies to submit GSTR returns and outward-supply details via EVC during a temporary window. The amendment to rule 26(1) permits a person registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC) during a specified period in 2020, and to furnish details of outward supplies under section 37 in FORM GSTR-1 verified through EVC during a partially overlapping specified period in 2020, effected under section 164 of the Tripura SGST Act.
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 filing permits companies to submit GSTR returns and outward-supply details via EVC during a temporary window.
The amendment to rule 26(1) permits a person registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC) during a specified period in 2020, and to furnish details of outward supplies under section 37 in FORM GSTR-1 verified through EVC during a partially overlapping specified period in 2020, effected under section 164 of the Tripura SGST Act.
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