Electronic verification code (EVC) filing permitted for company-registered taxpayers for returns and outward supply details in amended rules. The amendment to rule 26(1) temporarily allows registered persons incorporated under the Companies Act, 2013 to furnish FORM GSTR-3B and the details of outward supplies in FORM GSTR-1 verified through electronic verification code (EVC) during the specified transitional periods, by substituting the second proviso and expanding acceptable electronic verification methods for those filings.
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 (EVC) filing permitted for company-registered taxpayers for returns and outward supply details in amended rules.
The amendment to rule 26(1) temporarily allows registered persons incorporated under the Companies Act, 2013 to furnish FORM GSTR-3B and the details of outward supplies in FORM GSTR-1 verified through electronic verification code (EVC) during the specified transitional periods, by substituting the second proviso and expanding acceptable electronic verification methods for those filings.
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