EVC verification for company GST returns allowed permitting electronic filing of GSTR-3B and GSTR-1 within specified period. The amendment to Rule 26 permits persons registered under the Companies Act, 2013 to furnish returns in Form GSTR-3B verified through electronic verification code (EVC) and to furnish details of outward supplies in Form GSTR-1 verified through EVC, each for specified transitional periods, with the amendment effective from the commencement of the Sixth Amendment Rules, 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 verification for company GST returns allowed permitting electronic filing of GSTR-3B and GSTR-1 within specified period.
The amendment to Rule 26 permits persons registered under the Companies Act, 2013 to furnish returns in Form GSTR-3B verified through electronic verification code (EVC) and to furnish details of outward supplies in Form GSTR-1 verified through EVC, each for specified transitional periods, with the amendment effective from the commencement of the Sixth Amendment Rules, 2020.
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