Return filing flexibility: Companies may file GSTR-3B and GSTR-1 or invoice facility verified by EVC. The amendment inserts a proviso in rule 26 allowing a registered person registered under the Companies Act 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, 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: Companies may file GSTR-3B and GSTR-1 or invoice facility verified by EVC.
The amendment inserts a proviso in rule 26 allowing a registered person registered under the Companies Act 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, verified through Electronic Verification Code (EVC).
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