Return filing option for companies: permits filing GSTR-3B and GSTR-1 or IFF verified by EVC during amendment period. The amendment inserts a proviso in rule 26(1) permitting persons registered under the Companies Act to, for the specified period, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or by using the Invoice Furnishing Facility, with all filings required to be verified through an 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 option for companies: permits filing GSTR-3B and GSTR-1 or IFF verified by EVC during amendment period.
The amendment inserts a proviso in rule 26(1) permitting persons registered under the Companies Act to, for the specified period, furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or by using the Invoice Furnishing Facility, with all filings required to be verified through an Electronic Verification Code (EVC).
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