GST return furnishing concession allows companies to submit GSTR 3B and GSTR 1/IFF verified by EVC during specified period. The amendment inserts a proviso permitting persons registered under the Companies Act to furnish returns under section 39 in FORM GSTR-3B and outward-supply details under section 37 in FORM GSTR-1 or via the invoice furnishing facility, provided those 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.
GST return furnishing concession allows companies to submit GSTR 3B and GSTR 1/IFF verified by EVC during specified period.
The amendment inserts a proviso permitting persons registered under the Companies Act to furnish returns under section 39 in FORM GSTR-3B and outward-supply details under section 37 in FORM GSTR-1 or via the invoice furnishing facility, provided those filings are verified through an electronic verification code (EVC).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.