Return filing concession for companies permits GSTR-3B and GSTR-1/IFF submission verified by EVC during specified period. The amendment to Rule 26(1) permits persons registered under the Companies Act to file the return under section 39 in FORM GSTR-3B and details under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility for a specified period, provided such filings are verified through an Electronic Verification Code (EVC).
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Provisions expressly mentioned in the judgment/order text.
Return filing concession for companies permits GSTR-3B and GSTR-1/IFF submission verified by EVC during specified period.
The amendment to Rule 26(1) permits persons registered under the Companies Act to file the return under section 39 in FORM GSTR-3B and details under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility for a specified period, provided such filings are verified through an Electronic Verification Code (EVC).
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