Return filing option for companies via EVC permits GSTR-3B and outward-supply filing through GSTR-1 or IFF. Companies registered under the Companies Act, 2013 are permitted, for the defined transitional window, to furnish the return under section 39 in FORM GSTR-3B and to furnish outward-supply details under section 37 in FORM GSTR-1 or using the Invoice Furnishing Facility, provided such filings are verified through an electronic verification code (EVC).