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<h1>Return filing flexibility: Companies may file GSTR-3B and GSTR-1 or invoice facility verified by EVC.</h1> 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).