The Central Board of Indirect Taxes and Customs (CBIC) allowed the companies to file GST Returns without Digital Signature Certificate (DSC) with Mobile One Time Password (OTP).
The government notified the Central Goods and Services Tax (Second Amendment) Rules, 2021 which seeks to amend Central Goods and Services Tax Rules, 2017.
In the Central Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, “Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April 2021 to the 31st day of May 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC),” proviso shall be inserted.
Rule 26 in sub-rule (1) pertains to the methods of Authentication/ Verification of e-filed documents wherein it says 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.
Source: www.taxscan.in
