Return filing concession allows companies to file GSTR-3B and GSTR-1 for specified April-May 2021 period using EVC. The amendment permits a registered person registered under the Companies Act, 2013 to, for the period from 27 April 2021 to 31 May 2021, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, verified through 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.
Return filing concession allows companies to file GSTR-3B and GSTR-1 for specified April-May 2021 period using EVC.
The amendment permits a registered person registered under the Companies Act, 2013 to, for the period from 27 April 2021 to 31 May 2021, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, verified through electronic verification code (EVC).
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