Electronic verification code filing option permitted for companies to submit GSTR-3B and GSTR-1 details during transitional period. An amendment to rule 26(1) permits registered persons under the Companies Act, 2013 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, provided such filings are verified through an electronic verification code (EVC) for the notified transitional period.
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.
Electronic verification code filing option permitted for companies to submit GSTR-3B and GSTR-1 details during transitional period.
An amendment to rule 26(1) permits registered persons under the Companies Act, 2013 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, provided such filings are verified through an electronic verification code (EVC) for the notified transitional period.
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