Earlier Companies or Firms were eligible to file only GSTR- 3B with EVC [Electronic Verification Code]. They were required to file the GSTR-1 with DSC (Digital Signature Certificate).
Now, the GST Portal has also enabled the option for companies and firms to file GSTR-1 via EVC in case on Companies & Partnership Firms. That means Like proprietorship, companies and Firms can also file GSTR- 1 and GSTR-3b both with EVC option.
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