Notification No. 07/2021
Date: April 27, 2021
Subject: Allowing verification of GSTR-1 and GSTR-3B through EVC for companies
Description:
This notification amends Rule 26 to allow companies to verify GSTR-1 and GSTR-3B using Electronic Verification Code (EVC) instead of DSC for the period 27 April 2021 to 31 May 2021. The relaxation was granted due to COVID-19 constraints affecting DSC availability.
Amendment:
This notification amends notification No. 3/2017