EVC verification for company GST returns permitted enabling electronic filing of GSTR-3B and GSTR-1 within specified relief period. Delhi amended rule 26(1) of the Delhi GST Rules to allow registered persons incorporated under the Companies Act to furnish FORM GSTR-3B and FORM GSTR-1 verified through an electronic verification code (EVC), thereby authorising EVC-based verification for corporate filers for the specified relief period.
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Provisions expressly mentioned in the judgment/order text.
EVC verification for company GST returns permitted enabling electronic filing of GSTR-3B and GSTR-1 within specified relief period.
Delhi amended rule 26(1) of the Delhi GST Rules to allow registered persons incorporated under the Companies Act to furnish FORM GSTR-3B and FORM GSTR-1 verified through an electronic verification code (EVC), thereby authorising EVC-based verification for corporate filers for the specified relief period.
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