GST website on 23.10.2020 made an announcement and withdrawn the facility to file GST return using EVC for corporate taxpayers.
Relevant extract of announcement is as under:
“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EVC in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020.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″
Thus, from 01.11.2020 corporate tax payer will have to again file their GST return using digital signature.
The facility to file GST return using EVC was provided during lockdown for the ease of tax payers and now that lockdown is lifted from most parts of country the old provision has been again restored.
To read the notification CLICK HERE.
