Return filing relief for companies: file GSTR-3B and provide outward-supply details via EVC during notified period. The amendment adds a proviso allowing company-registered taxpayers, for the specified retrospective window, to file the statutory monthly return in the prescribed return form and to furnish outward-supply details either via the invoice return form or the invoice furnishing facility, provided such filings are verified by electronic verification code (EVC). The amendment is effective from the notified earlier commencement date and amends the principal rules by inserting this proviso into the applicable rule sub provision.
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 relief for companies: file GSTR-3B and provide outward-supply details via EVC during notified period.
The amendment adds a proviso allowing company-registered taxpayers, for the specified retrospective window, to file the statutory monthly return in the prescribed return form and to furnish outward-supply details either via the invoice return form or the invoice furnishing facility, provided such filings are verified by electronic verification code (EVC). The amendment is effective from the notified earlier commencement date and amends the principal rules by inserting this proviso into the applicable rule sub provision.
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