Return filing concession for company-registered taxpayers permits GSTR-3B/GSTR-1 or IFF submissions verified via EVC for a specified period. The amendment inserts a proviso to rule 26(1) permitting company-registered persons to furnish the return under section 39 in FORM GSTR-3B and details of outward supplies under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings are verified through an Electronic Verification Code (EVC); the rules are designated as the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021 with effect from the commencement date specified in the notification.
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Provisions expressly mentioned in the judgment/order text.
Return filing concession for company-registered taxpayers permits GSTR-3B/GSTR-1 or IFF submissions verified via EVC for a specified period.
The amendment inserts a proviso to rule 26(1) permitting company-registered persons to furnish the return under section 39 in FORM GSTR-3B and details of outward supplies under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings are verified through an Electronic Verification Code (EVC); the rules are designated as the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021 with effect from the commencement date specified in the notification.
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