CGST Notification 38/2020 amends CGST Rule 26 – Method of Authentication to allow companies filing returns to authenticate/sign their returns using Electronic Verification Code (EVC) (also known as OTP method). This is a temporary provision applicable to returns filed between the dates 21st April, 2020 to 30th June, 2020. After 30th June, 2020 Companies will be required to use the method of Digital Signature for authenticating their returns.
The same notification also introduces CGST Rule 67A – Manner of furnishing of return by short messaging service facility allowing taxpayers to file NIL returns for Form GSTR-3B using SMS method. This facility is not yet notified.
For E-Way bills generated on or before 24th March 2020, and expiring between 20th March 2020 and 15th April 2020, CGST Notification 40/2020 extends the validity to 31st May 2020.