Central Goods and Services Tax (Second Amendment) Rules, 2021 - 07/2021 - Central GST (CGST)

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Return furnishing flexibility allows companies to file GSTR 3B and GSTR 1 using EVC within a notified window. The amendment inserts a proviso in rule 26(1) permitting persons registered under the Companies Act, 2013 to furnish the return under GSTR 3B and details of outward supplies under GSTR 1 or via the Invoice Furnishing Facility, provided such filings are verified through Electronic Verification Code (EVC); the rule takes effect on publication in the Official Gazette.

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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.

Return furnishing flexibility allows companies to file GSTR 3B and GSTR 1 using EVC within a notified window.

The amendment inserts a proviso in rule 26(1) permitting persons registered under the Companies Act, 2013 to furnish the return under GSTR 3B and details of outward supplies under GSTR 1 or via the Invoice Furnishing Facility, provided such filings are verified through Electronic Verification Code (EVC); the rule takes effect on publication in the Official Gazette.

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Central Goods and Services Tax (Second Amendment) Rules, 2021 - 07/2021 - Central GST (CGST)

Return furnishing flexibility allows companies to file GSTR 3B and GSTR 1 using EVC within a notified window.

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Return furnishing flexibility allows companies to file GSTR 3B and GSTR 1 using EVC within a notified window.

Topics