CBIC notifies the Central Goods and Services Tax (Sixth Amendment) Rules, 2020

A person registered under the provisions of the Companies Act, 2013 shall, during the period from the 21st day of April 2020 to the 30th day of September 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC) and for the period from 27th day of May 2020 to the 30th day of September 2020, the registered person shall be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).