07/05/2020
Gst notifications 5 may 2020 :-
1. Provided further that a registered person registered under the provisions of the Companies
Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of
June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified
through electronic verification code (EVC).‖.
2.Manner of furnishing of return by short messaging service facility.- Notwithstanding
anything contained in this Chapter, for a registered person who is required to furnish a Nil return
under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall
include furnishing of the said return through a short messaging service using the registered mobile
number and the said return shall be verified by a registered mobile number based One Time Password
facility.
3.Registration.- The said class of persons shall, with effect from the date of appointment of
IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a
new registration (hereinafter referred to as the new registration)in each of the States or Union
territories where the corporate debtor was registered earlier, within thirty days of the
appointment of the IRP/RP or by 30th June, 2020, whichever is later:.‖.
4.―Provided that where an e-way bill has been generated under rule 138 of the Central Goods and
Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires
during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such
e-way bill shall be deemed to have been extended till the 31st day of May, 2020.