GST return of Company

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Greetings of the day

I have not filed GST return of my company for last 2 quarter.

Is DSC is mandatory to file return of Company ???
Replies (5)
Yes. For company DSC is mandatory. EVC option is not available for company.
Okkk sir thank you for soo much
As per Notification 38/2020 CT :
the new provisio inserted under Rule 26 of CGST Act , that Registered person under provision of Company Act, is allowed to file GSTr 3B during the period 21/4/2020 to 30/6/2020 by EVC.

Hence if you furnish your 3B return during the said period can file it without DSC
DSC is mandatory for corporate return filing

@ krsshan 

Refer the above mentioned Notification


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