Return filing flexibility: companies may furnish GST returns in FORM GSTR-3B and GSTR-1 or IFF verified by EVC. The amendment permits a registered person under the Companies Act, 2013 to, during the specified transitional window, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies in FORM GSTR-1 or using the Invoice Furnishing Facility, provided such filings are verified through electronic verification code (EVC).
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 filing flexibility: companies may furnish GST returns in FORM GSTR-3B and GSTR-1 or IFF verified by EVC.
The amendment permits a registered person under the Companies Act, 2013 to, during the specified transitional window, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies in FORM GSTR-1 or using the Invoice Furnishing Facility, provided such filings are verified through electronic verification code (EVC).
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