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of <h1>GST Rules Amended: Companies Can Use EVC for GSTR-3B and GSTR-1 Filing from April 27 to May 31, 2021.</h1> The Central Goods and Services Tax (Second Amendment) Rules, 2021, effective from April 27, 2021, amends the Central Goods and Services Tax Rules, 2017. It allows registered companies under the Companies Act, 2013, to file returns in FORM GSTR-3B and details of outward supplies in FORM GSTR-1 using an electronic verification code (EVC) from April 27 to May 31, 2021. This amendment was issued by the Ministry of Finance's Department of Revenue, following recommendations from the GST Council.
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