The facility to file GSTR 3B and GSTR-1 with EVC in lieu of DSC extended to the registered persons, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020.

However, facility to file NIL returns through OTP verification, shall be continued for all types of registered persons in view of Notification No. 58/2020-CT dated 1st July 2020.