Electronic Verification Code filings allowed for company-registered taxpayers; temporary EVC permission for GSTR-3B and GSTR-1 filings. The amendment authorises companies registered under the Companies Act to verify and furnish FORM GSTR-3B via Electronic Verification Code and to verify and furnish FORM GSTR-1 outward-supply details via Electronic Verification Code for specified temporary relief periods; it also amends rule 109A to require appellate review by officers at or above specified ranks, substituting language to make appellate functions exercisable by officers not below the rank of Joint Commissioner (Appeals) or Assistant Commissioner (Appeals) as applicable.
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.
Electronic Verification Code filings allowed for company-registered taxpayers; temporary EVC permission for GSTR-3B and GSTR-1 filings.
The amendment authorises companies registered under the Companies Act to verify and furnish FORM GSTR-3B via Electronic Verification Code and to verify and furnish FORM GSTR-1 outward-supply details via Electronic Verification Code for specified temporary relief periods; it also amends rule 109A to require appellate review by officers at or above specified ranks, substituting language to make appellate functions exercisable by officers not below the rank of Joint Commissioner (Appeals) or Assistant Commissioner (Appeals) as applicable.
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