Rule 26 (1) of the CGST Rules, 2017 deals with the methods of Authentication/ Verification of e-filed documents wherein it mandates that all applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals, or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with a digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 or verified by any other mode of signature or verification as notified by the Board in this behalf.
The filing of FORM GSTR-3B and FORM GSTR-1/ IFF by Companies using electronic verification code (EVC), instead of Digital Signature Certificate (DSC) was allowed for the period from 27.04.2021 to 31.08.2021 as per the fourth proviso to Rule 26(1) of the CGST Rules, 2017 as inserted by the CGST (Second Amendment ) Rules, 2021 w.e.f 27.04.2021 as amended vide CGST (Fifth Amendment) Rules, 2021.
Thus Companies were allowed to file their GST returns by using EVC instead of Digital Signatures, till 31st August 2021. However, now the Central Board of Indirect Taxes and Customs ( CBIC ) has extended the filing of GST Returns with Electronic Verification Code by two months till 31st October 2021 by making an amendment in the fourth proviso to Rule 26(1) of the CGST Rules, 2017, vide Notification No. 32/2021-Central Tax dated 29th August 2021. It has also been mandated by said Notification that all the provisos to Rule 26(1) will be omitted from 1st November 2021.
It may be noted here that the Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP will be sent to the mobile phone number of the registered mobile phone of the Authorized Signatory filled in part A of the Registration Application.
For CGST Notification CLICK HERE
Steps in filing GST Return with EVC:
1. Click on PROCEED TO FILE
2. Once you click proceed to file following information will flash on the screen. Select the checkbox to accept the declaration.
3. From the Authorised Signatory drop-down list, select the authorized signatory.
4. Click the FILE GSTR-3B WITH EVC button or other type of Return option to File GST Return with EVC
5. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
6. Once you enter correct OTP, below window will popup on the screen.
Now you can view the status of return by visiting return dashboard and then selecting the particular period. You will see there the status of GSTR 3B or other GST return will be shown as filed. You can click VIEW GSTR B or other GST return to download the PDF copy of return filed.
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
