GSTR-3B can now be filed without DSC



Quick Summary
The GST portal has introduced a significant update allowing taxpayers to file their GSTR-3B returns using an Electronic Verification Code (EVC) instead of a Digital Signature Certificate (DSC). This change simplifies the filing process. Additionally, the long-awaited Form GST PMT-09 is now available, enabling taxpayers to transfer cash balances between heads in their electronic cash ledger.

The GST portal has come out with two new facilities for the taxpayers. 

  1. The long-awaited form GST PMT-09 is now available on the GST Portal.
  2. Facility to file GSTR-3B without affixing DSC (Digital Signature Certificate)

The option to file GSTR-3B  by EVC(Electronic Verification Code) instead of DSC is made available on the GST portal. Taxpayers can submit GSTR-3B without DSC. It appears that for other returns and documents also the system will provide such a facility in the near future

Form GST PMT-09 allows the transfer of cash balances from one head to another head in the electronic cash ledger.

Are you happy with two facilities available on the GST Portal?

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FAQ :

Yes, the GST portal now provides a facility to file GSTR-3B using an Electronic Verification Code (EVC) instead of a Digital Signature Certificate (DSC).

The GST portal has introduced two new facilities: the ability to file GSTR-3B without DSC (using EVC) and the availability of Form GST PMT-09.

Form GST PMT-09 allows taxpayers to transfer cash balances from one head to another within the electronic cash ledger.

It is expected that the GST system will provide the facility to file other returns and documents without DSC in the near future.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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