GST return filing flexibility for companies: GSTR-3B and GSTR-1/IFF may be filed with EVC during a temporary window. The amendment permits companies registered under the Companies Act, 2013 to 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, provided those filings are verified through electronic verification code (EVC) during the specified temporary period.
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 for companies: GSTR-3B and GSTR-1/IFF may be filed with EVC during a temporary window.
The amendment permits companies registered under the Companies Act, 2013 to 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, provided those filings are verified through electronic verification code (EVC) during the specified temporary period.
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