Now Company can file GSTR-3B by Electronic Verification Code (EVC) during the period from the 21st April, 2020 to the 30th day of June, 2020, under section 39 with effect from 21st April, 2020.
In the Central Goods and Services Tax Rules, 2017 , with effect from the 21st April, 2020, in rule 26 (1), after the proviso, following proviso shall be inserted, namely: –
“Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR3B verified through electronic verification code (EVC).
Notification No. 38/2020 – Central Tax Dated 5th May, 2020.