EVC filing for companies permitted for GSTR-3B and GSTR-1 returns during the specified relief filing period. The Sixth Amendment substitutes provisos to rule 26(1) to allow registered persons that are companies under the Companies Act, 2013 to furnish the section 39 return in FORM GSTR-3B and the section 37 outward-supplies details in FORM GSTR-1 verified through electronic verification code (EVC) during the respective relief filing periods; the amendment is made under section 164 and is given retrospective commencement as 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.
EVC filing for companies permitted for GSTR-3B and GSTR-1 returns during the specified relief filing period.
The Sixth Amendment substitutes provisos to rule 26(1) to allow registered persons that are companies under the Companies Act, 2013 to furnish the section 39 return in FORM GSTR-3B and the section 37 outward-supplies details in FORM GSTR-1 verified through electronic verification code (EVC) during the respective relief filing periods; the amendment is made under section 164 and is given retrospective commencement as stated in the notification.
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