The Government of Madhya Pradesh (MPGST), on December 5, 2025, in exercise of the powers conferred under Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 and on the recommendations of the GST Council, notified further amendments to the Madhya Pradesh Goods and Services Tax Rules, 2017.
Through these amendments, Rule 26(1) of the MPGST Rules was modified by substituting the second proviso. The amendment permitted registered persons incorporated under the Companies Act, 2013 to furnish FORM GSTR-3B for the period 21 April 2020 to 30 September 2020 using Electronic Verification Code (EVC) instead of digital signature. Further, such companies were also allowed to furnish FORM GSTR-1 using EVC for the period 27 May 2020 to 30 September 2020, easing compliance during the pandemic period.
The notification was given retrospective effect from 27 May 2020, thereby validating EVC-based filing by company taxpayers during the specified period as a temporary compliance facilitation measure.
[Notification No.CT/8/0016/2025−Sec−1−05(CT)(47)]
