Arunachal Pradesh Amends GST Rules: Companies Can File Returns via EVC Between April 27-May 31, 2021, Rule 26 Update.
The Government of Arunachal Pradesh has issued the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2021, effective from its publication date. This amendment modifies the Arunachal Pradesh Goods and Services Tax Rules, 2017, specifically rule 26, sub-rule (1). It allows registered persons under the Companies Act, 2013, to file returns using FORM GSTR-3B and details of outward supplies using FORM GSTR-1 or the invoice furnishing facility, verified through electronic verification code (EVC), from April 27, 2021, to May 31, 2021.
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