Notification No. 07/2021
Date: April 7, 2021
Subject: Amendment to CGST Rules to permit EVC-based verification of returns for companies.
Description:
Companies are allowed to furnish FORM GSTR-3B and FORM GSTR-1 using Electronic Verification Code. The facility is permitted for the period from 27 April 2021 to 31 May 2021. The relaxation applies as a temporary measure.
Effective Date:
27 April 2021