Withdrawal of EVC facility extended to companies for filing GSTR1 and GSTR3B
Withdrawal of EVC facility for filing GSTR1 & GSTR3B
The facility to file GSTR 3B and GSTR-1 with the EVC in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020.
However, facility to file NIL returns through OTP verification, shall be continued for all types of registered persons in view of notification 58/2020– dated 1st July 2020
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
- TDS can’t be denied for non deposit of tax deducted by the deductor – High Court
