Return filing flexibility: companies may furnish GST returns in GSTR-3B or GSTR-1 using EVC for specified period. The amendment inserts a proviso to rule 26(1) permitting persons 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, for the period from 27th April, 2021 to 31st May, 2021, verified through an 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 furnish GST returns in GSTR-3B or GSTR-1 using EVC for specified period.
The amendment inserts a proviso to rule 26(1) permitting persons 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, for the period from 27th April, 2021 to 31st May, 2021, verified through an electronic verification code (EVC).
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