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of <h1>Maharashtra Amends GST Rules: Companies Can File Returns Using EVC from April 27 to May 31, 2021.</h1> The Maharashtra Government issued the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021, under the Maharashtra Goods and Services Tax Act, 2017. These amendments, effective from April 27, 2021, modify Rule 26, allowing registered companies under the Companies Act, 2013, to file returns using FORM GSTR-3B and details of outward supplies in FORM GSTR-1 or through an invoice furnishing facility. This can be done using an electronic verification code (EVC) during the period from April 27, 2021, to May 31, 2021.
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