The CBIC vide Notification No. 07/2021 - Central Tax dated 27 April 2021 has suitably amended Rule 26 of the CGST Rules to allow registered persons to furnish return in FORM GSTR-3B and details of outward supplies in FORM GSTR-1 or using Invoice Furnishing Facility (IFF), verified through Electronic Verification Code (EVC) during the period 27 April 2021 to 31 May 2021.
Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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