The Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 07/2021 – Central Tax, dated 27^th April, 2021 for providing the facility to companies to file their GSTR-1/IFF & GSTR-3B during the period from the 27th day of April, 2021 to the 31st day of May, 2021 using Electronic Verification Code (EVC).