GST return furnishing relief lets companies file GSTR-3B and GSTR-1 using EVC during the transitional filing window. A proviso to the Delhi GST Rules allows registered persons under the Companies Act to furnish returns 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 are verified through an electronic verification code (EVC) during the specified transitional 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 furnishing relief lets companies file GSTR-3B and GSTR-1 using EVC during the transitional filing window.
A proviso to the Delhi GST Rules allows registered persons under the Companies Act to furnish returns 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 are verified through an electronic verification code (EVC) during the specified transitional period.
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