GST return filing flexibility extended for companies, allowing GSTR-3B and GSTR-1 submission through EVC or invoice facility. The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended by inserting an additional proviso in rule 26 to extend the mode of furnishing returns and outward supply details for a registered person registered under the Companies Act, 2013. During the specified period, such a registered person is allowed to furnish the return under section 39 in FORM GSTR-3B and the outward supply details under section 37 in FORM GSTR-1 or through the invoice furnishing facility, with verification by 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 filing flexibility extended for companies, allowing GSTR-3B and GSTR-1 submission through EVC or invoice facility.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended by inserting an additional proviso in rule 26 to extend the mode of furnishing returns and outward supply details for a registered person registered under the Companies Act, 2013. During the specified period, such a registered person is allowed to furnish the return under section 39 in FORM GSTR-3B and the outward supply details under section 37 in FORM GSTR-1 or through the invoice furnishing facility, with verification by electronic verification code (EVC).
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