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GSTR-1 and GSTR-3B can be verified through EVC

GSTR-1 and GSTR-3B can be verified through EVC

The CBIC vide Notification No. 48/2020 – Central Tax dated 19th June, 2020 has amended Central Goods and Services Tax Rules, 2017. Earlier Rule 26 sub rule (1) second proviso states: “Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).”

Now, this provision is substituted by following proviso: “Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC). Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).”

Source: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-48-central-tax-english-2020.pdf;jsessionid=F6BD45FD935ADA666E333FDA5BF11378

 

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