Notification No. 48/2020
Date: June 19, 2020
Subject: Allowing use of Electronic Verification Code (EVC) for filing GSTR-3B and GSTR-1 by companies
Description:
This notification amends Rule 26 of the CGST Rules to permit companies to verify GSTR-3B (21 April–30 September 2020) and GSTR-1 (27 May–30 September 2020) using EVC, in addition to DSC. The measure provides procedural flexibility during COVID-19 restrictions.
Amendment:
This notification amends notification No. 3/2017