Return filing flexibility: companies may file GSTR-3B and GSTR-1 via EVC verification for a specified transitional period. The amendment permits registered persons that are companies to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, provided such filings are verified through electronic verification code (EVC); the proviso is inserted after the third proviso to the relevant rule and the amendment takes effect on publication in the Gazette.
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 file GSTR-3B and GSTR-1 via EVC verification for a specified transitional period.
The amendment permits registered persons that are companies to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, provided such filings are verified through electronic verification code (EVC); the proviso is inserted after the third proviso to the relevant rule and the amendment takes effect on publication in the Gazette.
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