What is EVC verification in GST?

The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating a OTP. The OTP will be sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

What is EVC and DSC in GST?

31.10.2021 32/2021 – Central Tax has extended the due date of Electronic Verification Code [EVC] based filing for filing GSTR-1 and GSTR-3B for companies till 31.10. 2021. Originally Digital Signature Certificate or DSC is used for filing GSTR-1 and GSTR-3B for companies. Amid COVID-19, this relief has been provided.29-Aug-2021

How do I enable EVC in GST?

Step 1: Log in to the GST portal.Step 5: Click on the verification tab.

Select the verification checkbox.
Select the name of the authorised signatory from the drop-down list.
Enter the place and select the option for digitally signing the application (Either DSC or EVC).

Can GST return be filed with EVC?

2021. The filing of FORM GSTR-3B and FORM GSTR-1/ IFF by companies using electronic verification code (EVC), instead of Digital Signature certificate (DSC) has already been enabled for the period from 27.04.29-Aug-2021

How do you generate EVC?

Step 1: Visit your nearest bank ATM and swipe your debit card. Step 2: Enter PIN. Step 3: Select Generate EVC for Income tax Filing. An EVC will be sent to your mobile number and email ID registered with the e-Filing portal.

Can we file Gstr-3B with EVC?

Companies can file GSTR-3B and GSTR-1 via EVC instead of DSC till 31st October: Notification - Taxmann.31-Aug-2021

Is DSC mandatory for GST?

Get your DSC for GST A DSC replaces a hand-written signature and it is mandatory for companies and Limited Liability Partnership (LLPs), and optional for other taxpayers to sign and file returns in the GST Common Portal.

Can I file GST return without DSC?

DSC under GST is a necessary term for the taxpayer's identification in every GST form. DSC is required for GST registration and GST filing in India.

Why DSC is required?

Why do I need Digital Signature Certificate? A Digital Signature Certificate authenticates your identity electronically. It also provides you with a high level of security for your online transactions by ensuring absolute privacy of the information exchanged using a Digital Signature Certificate.

How do I file nil GST return?

Procedure for Filing NIL GSTR-3B Return

Step 1: Login to GST Portal.
Step 2: Select the month of filing.
Step 2: Select the month of filing.
Step 3: Select prepare GSTR-3B return.
Step 4: Ensure that all fields are nil in the return.
Step 5: Preview and Submit GSTR3B Return.
Step 5: Accept the return summary.

What is proof of authorized signatory in GST for proprietor?

Proof of appointment of Authorized Signatory (Letter of Authorization or copy of board resolution) The Authorized Signatories photo (soft copy) In case of Companies and LLPs, Class 2 digital signature of the person who is authorised to sign the GST application must be provided. Incorporation certificate of the Company.30-Apr-2019

How do I link a digital signature to GST?

Manual > Register DSC

Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.
Click the Register/ Update DSC link.
The Register Digital Signature Certificate page is displayed.
Select the I have downloaded and installed the signer checkbox.
Click the PROCEED button.
Select the certificate.

What is GST TRN number?

Ans: TRN or Temporary Reference Number is a unique 15-digit reference number that is generated when you successfully submit all the fields of PART A (first page) of the new registration application and successfully validate your mobile number and e-mail ID by correctly entering the respective OTPs.13-Mar-2021

How do I file a nil return on Gstr 3B?

File Form GSTR-3B

Select the checkbox for declaration.
From the Authorised Signatory drop-down list, select the authorized signatory.
Click the FILE GSTR-3B WITH DSC or FILE GSTR-3B WITH EVC button.
Click the PROCEED button. FILE Form GSTR-3B WITH DSC: a.
The success message is displayed. Click the OK button.

Where do I find my EVC number?

An Electronic Verification code (EVC) is a 10-digit alphanumeric code which is sent on your registered mobile to verify an item electronically, login to the e-Filing portal or used to reset password.

Why EVC is not getting generated?

If you do not have EVC or your mobile number is not linked to aadhaar, then you can choose option 2 mentioned above. EVC can be generated by clicking on 'Generate EVC' option under 'My Account Tab'. Four options to verify your ITR will appear. An Individual can choose any of the following method to verify it.03-Aug-2017

What is validated and EVC enabled?

Validated – The bank account details are correct and validated. Validated and EVC enabled – The bank account details are validated and this bank account is enabled for EVC. So when you request EVC code you will get it on the mobile number registered with the bank for this account automatically.

What is the penalty for not filing Gstr 3B?

(a) In case of nil GSTR-3B filing, the maximum late fee charged shall be capped at Rs. 500 per return (i.e Rs. 250/- each for CGST & SGST).28-Mar-2022

What is Gstr 2A and 2B?

The GSTR-2A is a dynamic statement that gets updated whenever a taxpayer's suppliers file their GST return of outward supplies. On the other hand, the GSTR-2B is a static statement containing details of input tax credit only for a particular return period.18-Apr-2022

What happens if Gstr 1 is not filed?

If you do not file the GSTR 1 on time, your supplier cannot get the ITC. If you do not file GSTR 3B of previous period, the GSTR 1 cannot be filed. By mistake, you have declared more tax lability in your GSTR 1, you have no choice, but to pay this extra liability.04-Jan-2022

Is digital signature is mandatory?

DSC is mandatory for some services / user categories such as e-Verification of returns filed by companies and political parties as well as other persons whose accounts are required to be audited under Section 44AB of the Income Tax Act. In other cases, it is optional.

What is EVC verification in GST?