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Corporate News *  Dept. Can’t Classify Product as Zarda Scented Tobacco After Repeatedly Approving It As Chewing Tobacco: CESTAT *  Mere Uploading Of GST Order On Portal Is Not “Valid” Service: Tripura HC *  CGST Can Proceed Even If SGST Closed Similar Case Earlier: Delhi HC *  SC upholds 28% GST on online gaming with retrospective effect. *  West Bengal Govt cuts E-way Bill Threshold limit to Rs. 50,000 for intra-state goods movement. *  Criminal Prosecution Under Central Excise Act Can’t Continue After CESTAT Sets Aside Duty Demand on Merits: Punjab & Haryana High Court. *  Madras High Court Quashes GST Assessment Orders for Denial of Personal Hearing; Remands Matter Subject to 10% Deposit *  Ex Parte GST Order: Madras High Court Directs Immediate Removal of Bank/ITC Attachment Upon 25% Deposit *  J.K. Cement Receives GST Demand Order of Rs 8,02,113/- from Ahmedabad Tax Authority *  Delhi Police EOW Busts Alleged Rs. 128 Crore GST Fake Invoice Network. *  REPLY TO SCN CAN’T BE TREATED AS “EMPTY FORMALITY”: ORISSA HIGH COURT QUASHES GST DEMAND OF RS. 57.30 LAKH *  Challenge to CGST Provisions restricting ITC to Bonafide Purchasers : Allahabad HC issues notice *  CBIC Notifies Revised Customs Tariff Values for Edible Oils, Gold, Silver, Brass Scrap and Areca Nuts *  Delhi HC Orders Removal of GST Attachment After Statutory 1 Year Period Expired *  GSTAT Extends Relaxed Appeal Filing Guidelines till December 31, 2026 *  AO fails to Provide Import - Export Data from DGFT to Taxpayer for Reconciliation *  Gold, Silver Imports To Get Costlier As Govt Raises Customs Duty To 10%  *  GSTAT Enables Pre-Payment Access to Document Upload and Checklist for GST Appeal Filing *  GST Portal Restrictions Can’t Override Statute: Gujarat HC Allows Cross-State Transfer Of CGST ITC After Amalgamation *  Centre Revises HS Codes for Large Diameter Steel Pipes Used in Oil & Gas Pipelines *  Customs Duty Liability Arises On Warehouse Clearance Date: Supreme Court *  Government lifts export ban on de-oiled rice bran *  CESTAT Grants 12% Interest on Pre-Deposit for Investigation from Date of Deposit till Refund and Denies Interest on Interest. *  Government Overhauls GST Classification Framework for Non-Alcoholic Beverages; Fruit Juice Drinks, Milk-Based Beverages and Caffeinated Drinks to Attract Revised 5% and 40% GST Rates from May 1, 2026 *  India’s gross GST collections hit a record Rs 2.42 lakh crore in April, up 8.7% *  Customs clearance stalled, revenue hit over MRP dispute *  Shipping Corporation explores Middle East routes as Hormuz tensions disrupt cargo movement *  India, Kenya signs MoU for exchange of pre-arrival customs information *  No demand of Taxes under Reverse Charge if Tax Already Discharged by Service Provider under forward charge *  The India-New Zealand Free Trade Agreement, signed "once-in-a-generation" deal that eliminates tariffs on 100% of Indian exports to New Zealand
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GST Update on filing of GSTR-3B through EVC by companies and others 21/2020-21

GST Update on filing of GSTR-3B through EVC by companies and others 21/2020-21
GST Update on filing of GSTR-3B through EVC by companies and others
 

It has been represented by trade and industry that the interest and late fees should be waived for return filling during the lockdown period due to COVID-19. In 39th GST Council meeting, the government has approved the decision regarding computation of interest liability on Net Tax Liability but the notification in this regard is pending to be issued. Furthermore, the government has extended the date of GST payment by 15 days from the due date of original return i.e. GSTR 3B and has prescribed lower rates of interest for delay in payment of GST and filing of GSTR-3B.
 
As we all know that due to COVID-19 pandemic situation, companies want to file GST Return but since trade and industry was closed due to government decision on lockdown, many companies are not able to file GSTR-3B due to non-availability of digital signature. The digital signature of companies is either at their registered premises or with their consultants such as Chartered Accountant/Company Secretary. In such a situation, it was represented that the companies should also be allowed to file returns via EVC mechanism.
Government has enabled GST Portal to provide the option to file GSTR-3B by Electronic Verification Code (EVC) instead of the Digital Signature Certificate in case of companies. Therefore, the taxpayers can submit GSTR-3B without DSC and by generating OTP. However, if the lockdown is extended, it appears that such relaxation would be provided for other returns and system related compliances in near future.
It is to be noted that the facility for filing returns by EVC was only allowed for Individuals and partnership firms and not for Companies or LLPs or other Entities.
Government should also enable GST Portal to provide the option to file GSTR 1 by Electronic Verification Code (EVC) instead of Digital Signature Certificate so that assesses can filed GSTR 1 return also in timely manner. The permission of filing GSTR-3B via EVC has only been allowed for companies and others. This permission is not applicable for filing GSTR-1 or other compliances to be made.
 

This is solely for educational purpose.
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