Electronic verification code facility extended for company-registered taxpayers to file GST returns and outward supply details. The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 27 April 2021. Rule 26 is amended to allow a registered person under the Companies Act, 2013, during the specified period, to furnish FORM GSTR-3B and FORM GSTR-1 or use the invoice furnishing facility, verified through electronic verification code (EVC).
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Provisions expressly mentioned in the judgment/order text.
Electronic verification code facility extended for company-registered taxpayers to file GST returns and outward supply details.
The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with effect from 27 April 2021. Rule 26 is amended to allow a registered person under the Companies Act, 2013, during the specified period, to furnish FORM GSTR-3B and FORM GSTR-1 or use the invoice furnishing facility, verified through electronic verification code (EVC).
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