CBIC extends Filing GST Returns of Companies with EVC [Read Notification]

CBIC - GST Returns - EVC - Electronic Verification Code - Taxscan

The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the filing of GST Returns with Electronic Verification Code till 31st October 2021.

The filing of FORM GSTR-3B and FORM GSTR-1/ IFF by companies using electronic verification code (EVC), instead of Digital Signature Certificate (DSC) has already been enabled for the period from 27.04.2021 to 31.08.2021. This has been further extended to 31st October 2021.

Rule  26 in sub-rule (1) pertains to the methods of Authentication/ Verification of e-filed documents wherein it says that all applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals, or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with a digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 or verified by any other mode of signature or verification as notified by the Board in this behalf.

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