GST return filing option for companies allowed temporarily via GSTR-3B and GSTR-1 verified by EVC. The amendment permits companies registered under the Companies Act to, for the specified period, furnish returns using FORM GSTR-3B and details of outward supplies in FORM GSTR-1 or via the Invoice Furnishing Facility, provided submissions are verified through an Electronic Verification Code (EVC); the rule is enacted under delegated powers and is deemed retrospective to the stated commencement date.
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.
GST return filing option for companies allowed temporarily via GSTR-3B and GSTR-1 verified by EVC.
The amendment permits companies registered under the Companies Act to, for the specified period, furnish returns using FORM GSTR-3B and details of outward supplies in FORM GSTR-1 or via the Invoice Furnishing Facility, provided submissions are verified through an Electronic Verification Code (EVC); the rule is enacted under delegated powers and is deemed retrospective to the stated commencement date.
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