With requirement of digital signature delaying monthly GST return filings and tax payment, the government has allowed businesses to verify the return through EVC till June 30.

In a notification, the Central Board of Indirect Taxes and Customs (CBIC) said any registered person during the period from the April 21, 2020 to June 30, 2020, will be allowed to furnish the return under section 39 in Form GSTR-3B verified through electronic verification code (EVC).

Currently, businesses are required to digitally sign GSTR-3B form while filing monthly return and paying taxes. However, with offices shut due to the lockdown, businesses are unable to generate digital signature which has led to delay in filing returns.

The low collection of Goods and Services Tax (GST) in April has forced the government to defer the release of monthly GST revenue data on May 1.

Further, the CBIC has also introduced a new rule in Central GST rules stipulating furnishing of ‘Nil’ return by short messaging service (SMS) facility.

This mean businesses with nil or no entry in all the tables in form GSTR-3B can file return through SMS using the registered mobile number and the said return will be verified by a registered mobile number based one time password (OTP) facility.

I observed and felt that these procedural reliefs would come as a welcome move for the taxpayers and tax consultants, who can now complete the monthly chores without going to office. however the all business stack holders still waiting for the announcements on business reliefs and making the disbursement of Salaries and other miscellaneous cost from the Various unutilized and underutilized funds lying with the Governments like ESIC FUNDs and Others reliefs funds. In this Covid 19 Lockdown pandemic situation we expect from the Government to provide such relief where all business segments find some reliefs and all the associated wageman and workers / laborers get benefited.

Thanks & Regards

CA Pankaj Mishra Mishra

9899407778

By CA. Pankaj Kumar Mishra

CA. Pankaj Kumar Mishra (FCA, LLB, Peer Reviewer, FAFD (Forensic Auditor), M-com, B-Com (CS)) CCIA(ICAI), CCGST(ICAI), CCCAB (ICAI), CCAI(ICAI) Co-opted Member as Special Invitee of ICAI:  Carrier Counselling Committee of the ICAI for the year 2025-26.  Editorial Board of the ICAI for the year 2024-25  Direct Tax Committee of the ICAI for the year 2023-24  Research Committee NIRC of the ICAI for the year 2024-25. Visiting Faculty of:  The National Academy of Direct Taxation (NADT)  The Institute of Chartered Accountant of the India (ICAI)- (MCS)  The Institute of Cost and Management Accountant of India -Direct-Taxes Specially Acknowledged by the Direct Tax committee of ICAI:  for contribution for revising the “Guidance Note on Tax Audit Under section 44AB of The Income Tax Act 1961(Revised 2023). Brief About CA Pankaj Kumar Mishra and his Work Expertise: CA Pankaj Kumar Mishra is a Fellow Chartered Accountant with extensive professional practice in Startup and MSME Advisory Services, covering a comprehensive range of direct and indirect taxation planning, regulatory management, and strategic financial advisory. His core specialization spans tax compliance management, international taxation frameworks. Over the years, he has developed strong expertise in interpreting and applying complex tax provisions, along with managing intricate income-tax proceedings before various wings of the Income Tax Department. A significant part of his professional profile is his active representation before appellate authorities, including  Commissioner of Income Tax (Appeals),  Income Tax Appellate Tribunal (ITAT), and  Other quasi-judicial forums, Including GST Matters and Representation also. He has a proven track record of successfully preparing, presenting, and defending complex tax matters at various appellate stages, demonstrating strong analytical and advocacy skills. His professional journey includes handling matters such as assessments, reassessments, TDS proceedings, search & seizure-related issues, and high-value scrutiny cases. He has also led numerous due diligence assignments, including financial, tax, and technical viability evaluations for mergers, acquisitions, strategic investments, and joint ventures involving both domestic and international stakeholders. also having rich experience in business structuring, foreign exchange laws (including FEMA regulations), and foreign trade policy advisory. In addition to his practice, CA Pankaj Kumar Mishra is well-recognized for his contribution to the profession through knowledge sharing. He has delivered numerous seminars, workshops, and technical sessions at the Northern India Regional Council (NIRC) of ICAI, as well as at other professional forums across Pan-India. His sessions on taxation, startup advisory, and emerging regulatory frameworks have been highly appreciated by participants and peers. Thanks, and Regards CA Pankaj Kumar Mishra

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