The government has allowed businesses to verify through electronic verification code monthly GST returns filed till May 31.
In a notification, the Central Board of Indirect Taxes and Customs (CBIC) said any registered person during the period from April 21, 2021, to May 31, 2021, will be allowed to furnish the return in Form GSTR-3B and details of outward supplies in Form GSTR-1 verified through electronic verification code (EVC).
Currently, businesses are required to digitally sign the GSTR-3B form while filing the monthly return and paying taxes. However, with offices shut due to the lockdown, businesses are unable to generate a digital signature that has led to delay in filing returns.
AMRG & Associates Senior Partner Rajat Mohan said, "GST authorities have finally given the first COVID induced relief during the second wave of the pandemic".
Corporate taxpayers can now file monthly compliances through EVC till May 31 and this will benefit thousands of taxpayers who cannot visit offices to collect digital signatures certificate during the lockdown, Mohan added.
EY Tax Partner Abhishek Jain said, "This is a good relief under these trying times, where many people may not be able to use DSC (which may be lying in office) to file the GST Returns".
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