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Return filing option for companies allowed to use GSTR-3B and GSTR-1/Invoice Furnishing Facility verified by EVC. Amendment to rule 26(1) permits persons registered under the Companies Act, 2013, for the period 27 April 2021 to 31 May 2021, 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 filings are verified through Electronic Verification Code (EVC); the amendment is deemed effective from 27 April 2021.
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 allowed to use GSTR-3B and GSTR-1/Invoice Furnishing Facility verified by EVC.
Amendment to rule 26(1) permits persons registered under the Companies Act, 2013, for the period 27 April 2021 to 31 May 2021, 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 filings are verified through Electronic Verification Code (EVC); the amendment is deemed effective from 27 April 2021.
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