GST filing concession: companies may furnish returns and outward-supply details using specified forms verified by EVC. The amendment permits registered persons under the Companies Act, 2013 to, during 27th April, 2021 to 31st May, 2021, 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, with such submissions 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.
GST filing concession: companies may furnish returns and outward-supply details using specified forms verified by EVC.
The amendment permits registered persons under the Companies Act, 2013 to, during 27th April, 2021 to 31st May, 2021, 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, with such submissions verified through electronic verification code (EVC).
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