Companies can now file GSTR 1 & 3B through EVC: Is it a temporary arrangement or permanent relief?

Prior to notification No. 38/2020 – Central Tax, dated 05.05.2020 the companies had to furnish all the documents/ applications/ returns through Digital Signature Certificate only. But now for the specified period companies can file GSTR 3B and GSTR 1 through EVC (Electronic Code Verification) also.
Read the complete article to know more about till when the companies are allowed to file their returns through EVC, why and how was it introduced!

1. What is Notification No. 38/2020 – Central Tax, dated 05.05.2020?

The CBIC through the Notification No. 38/2020 – Central Tax, dated 05.05.2020 amended the rules calling it Central Goods and Services Tax (Fifth Amendment) Rules, 2020 and inserted a proviso to Rule 26 with effect from 21st April, 2020 wherein the registered person being company was allowed to furnish Return under Section 39 in FORM GSTR3B verified through electronic verification code (EVC) during the period from the 21st day of April, 2020 to the 30th day of June, 2020.

2. What is Notification No. 48/2020 – Central Tax dated 19.06.2020?

It is pertinent to note that through this notification only GSTR 3B was allowed to file through EVC and not GSTR1. Because of this, the taxpayers again faced difficulty with non-reflecting of credit in GSTR 2A as the companies whose DSC was not available/could not be accessed due to lockdown did not file GSTR 1.

Thus, in order remove this anomaly, the CBIC through Notification No. 48/2020 – Central Tax dated 19.06.2020 amended again the Rule 26 and called it the Central Goods and Services Tax (Sixth Amendment) Rules, 2020 wherein the registered person being company was allowed to furnish Return under Section 39 in FORM GSTR3B and under Section 37 in FORM GSTR1 verified through electronic verification code (EVC) during the period from the 27 the day of May, 2020 to the 30th day of September, 2020.

Link to Notification No. 38/2020 – Central Tax:

Link to Notification No. 48/2020 – Central Tax:

Disclaimer:“The information contained herein is only for informational purpose and should not be considered for any particular instance or individual or entity. We have obtained information from publicly available sources, there can be no guarantee that such information is accurate as of the date it is received or it will continue to be accurate in future. No one should act on such information without obtaining professional advice after thorough examination of particular situation.”

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