Return filing extension for companies permits GSTR-3B and GSTR-1 filings via EVC for a specified filing window. The amendment to Rule 26(1) of the Mizoram GST Rules permits persons registered under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and outward supply details under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings for the specified window are verified through an Electronic Verification Code (EVC); the amendment takes effect on publication in the Official Gazette.
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 extension for companies permits GSTR-3B and GSTR-1 filings via EVC for a specified filing window.
The amendment to Rule 26(1) of the Mizoram GST Rules permits persons registered under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and outward supply details under section 37 in FORM GSTR-1 or via the Invoice Furnishing Facility, provided such filings for the specified window are verified through an Electronic Verification Code (EVC); the amendment takes effect on publication in the Official Gazette.
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