Notification 07/2021 – Central Tax dated 27.04.2021 has been issued allowing Companies registered under the Companies Act, 2013 to file GSTR 3B/GSTR 1/ IFF through Electronic Verification Code (EVC) i.e. OTP received on the mobile phone.
This amendment in Rule 26(1) is made in view of the prevailing pandemic situation and inability of a many executives to visit office to carry out their compliance tasks https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-07-central-tax-english-2021.pdf