Companies can file GSTR1 & GSTR3B till 30 Sep with Mobile OTP
Introduction
Due to the current prevailing conditions of the COVID-19 the filing of returns with DSC have become difficult as every person filing the GSTR3B does not have the possession of the Digital Signature – DSC . Considering this factor the Central government has in the Central Goods and Service Tax (Sixth Amendment) Rules 2020 has given relief by filing the returns with the help of Electronic Verification Code EVC.
Provisions of Law
This rule is effective from 27th May 2020 and it states as under
Return under Section 39- A registered person registered under the provision of Companies Act 2013 shall now be able file Form GSTR3B through Electronic Verification Code EVC during the period from 21 st April 2020 to 30th September 2020.
Outward Supplies under Section 37– A registered person registered under the provision of Companies Act 2013 hall now be able file Form GSTR3B through Electronic Verification Code EVC during the period from 27th May 2020 to 30th September 2020.
