The Central Board of Indirect Taxes and Customs (CBIC) on Friday notified that the Companies incorporated under the Companies Act, 2013 can verify their FORM GSTR-3B and FORM GSTR-1 through Electronic Verification Code (EVC).
The Central Government notified the Central Goods and Services Tax (Sixth Amendment) Rules, 2020. The notification seeks to amend the Central Goods and Services Tax Rules, 2017.
In rule 26 in sub-rule (1), for the second 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).” shall be inserted.
The amendment shall come into force on May 27, 2020.
