Return filing option for companies: permitted to file GSTR-3B and GSTR-1/IFF verified by EVC during transitional period. The amendment to rule 26(1) permits registered persons incorporated under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and details of outward supplies under section 37 in FORM GSTR-1 or via the invoice furnishing facility, provided such submissions are verified through an electronic verification code (EVC) during the transitional window specified by the notification.
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: permitted to file GSTR-3B and GSTR-1/IFF verified by EVC during transitional period.
The amendment to rule 26(1) permits registered persons incorporated under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and details of outward supplies under section 37 in FORM GSTR-1 or via the invoice furnishing facility, provided such submissions are verified through an electronic verification code (EVC) during the transitional window specified by the notification.
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