GSTN has published on the GST portal that the facility to file GSTR 3B and GSTR-1 (with the Aadhaar based Electronic Verification Code (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in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020.
Thus Companies will thereafter required be required to file said GST returns by verifying through DSCs (digital signatures) only , as per first proviso to Rule 26(1) of the CGST Rules, 2017. However tax payers other than Companies can continue to file their GST returns through the following modes in light of Rule 26(1) of the CGST Rules, 2017 read with Notification No. 6/2017 -Central Tax , dated 19th June,2017
(i) Aadhaar based Electronic Verification Code (EVC);
(ii) Bank account based One Time Password (OTP)
It may be noted here that the facility of verification of GSTR-1 and GSTR-3B returns through electronic verification code (EVC) was allowed to Companies vide Notification 48/2020-Central tax dated 19th June 2020 during the period from the 27th day of May, 2020 to the 30th day of September, 2020 by means of amendment in Rule 26(1) of the CGST Rules, 2017.
However it has been stated that, facility to file NIL returns through OTP verification, shall be continued for all types of registered persons in view of Notification 58/2020-Central tax dated 1st July 2020.
It may be noted that vide said Notification, new Rule 67A was inserted in CGST Rules, 2017 whereby GSTR-1 and GSTR-3B Nil returns could be furnished through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Source: GST portal
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