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        Case ID :
        GST - States

        Jharkhand Goods and Services Tax (Second Amendment) Rules, 2021 - 07/2021 – State Tax - Jharkhand SGST

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        Filing relaxation: companies may submit GSTR-3B and outward supply returns via EVC within notified transitional period. Registered companies may, for the period 27th April, 2021 to 31st May, 2021, furnish the return under section 39 in FORM GSTR-3B and outward supply details under section 37 in FORM GSTR-1 or via Invoice Furnishing Facility, provided such submissions 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.

                                Filing relaxation: companies may submit GSTR-3B and outward supply returns via EVC within notified transitional period.

                                Registered companies may, for the period 27th April, 2021 to 31st May, 2021, furnish the return under section 39 in FORM GSTR-3B and outward supply details under section 37 in FORM GSTR-1 or via Invoice Furnishing Facility, provided such submissions are verified through an Electronic Verification Code (EVC).


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