GST return filing flexibility allows companies temporary option to submit GSTR-3B and GSTR-1/IFF verified by EVC. The amendment permits registered persons incorporated under the Companies Act to furnish the return under section 39 in FORM GSTR-3B and to furnish details of outward supplies under section 37 in FORM GSTR-1 or by using the Invoice Furnishing Facility, provided such filings are verified through electronic verification code (EVC).