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of <h1>Chhattisgarh amends GST Rules: Companies can file returns with GSTR-3B and GSTR-1 via EVC from April 27, 2021.</h1> The Chhattisgarh Government issued the Chhattisgarh Goods and Services Tax (Second Amendment) Rules, 2021, effective from April 27, 2021. The amendment modifies Rule 26 of the Chhattisgarh Goods and Services Tax Rules, 2017, allowing registered persons under the Companies Act, 2013, to file returns using FORM GSTR-3B and details of outward supplies using FORM GSTR-1. This can be done through the invoice furnishing facility and verified via electronic verification code (EVC) for the period between April 27, 2021, and May 31, 2021. The notification was issued by the Principal Secretary in the name of the Governor of Chhattisgarh.
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