Notification No. 48/2020
Date: June 19, 2020
Subject: Sixth Amendment to CGST Rules permitting EVC verification for GSTR-3B and GSTR-1
Description:
Allows companies to furnish GSTR-3B using Electronic Verification Code up to 30 September 2020. Extends EVC facility for filing GSTR-1 from 27 May 2020 to 30 September 2020. Amends rule 26 of the CGST Rules.
Effective Date: 27.05.2020
Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)