Return filing flexibility: companies may file GST returns and outward supply details using prescribed forms verified via EVC. The amendment permits persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GST-3B and to furnish 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).
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 file GST returns and outward supply details using prescribed forms verified via EVC.
The amendment permits persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GST-3B and to furnish 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).
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