CBIC notifies the date from which Companies registered under Co’s Act are allowed to file Form GSTR-3B & Form GSTR-1 through EVC

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CBIC vide Notification No. 48/2020 – Central Tax dated June 19, 2020, amends the Central Goods and Services Tax Rules, 2017, in the following manner: –

In rule 26 in sub-rule (1), for the second proviso, following provisos shall be substituted, namely: –

“Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from April 21, 2020, to September 30, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).

Therefore, the registered person registered under the provisions of the Companies Act, 2013 is allowed to file the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC) from the period April 21, 2020, to September 30, 2020.

Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from May 27, 2020, to September 30, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).”.

Therefore, the registered person registered under the provisions of the Companies Act, 2013 is allowed to file the return under section 37 in FORM GSTR-1 verified through electronic verification code (EVC) from the period May 27, 2020, to September 30, 2020.

Note:  This rule 26(1) shall come into force from May 27, 2020

The Notification can be accessed at: http://egazette.nic.in/WriteReadData/2020/220039.pdf

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