Return filing flexibility allows companies to file GSTR-3B and GSTR-1 using EVC and invoice furnishing facility. Insertion to Rule 26(1) permits persons registered under the Companies Act to furnish the return in FORM GSTR-3B and outward-supply details in FORM GSTR-1 or via 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 allows companies to file GSTR-3B and GSTR-1 using EVC and invoice furnishing facility.
Insertion to Rule 26(1) permits persons registered under the Companies Act to furnish the return in FORM GSTR-3B and outward-supply details in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings are verified through Electronic Verification Code (EVC).
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