Nil return SMS filing permitted: Nil GST returns and outward-supply details may be filed via registered mobile with OTP. Registered persons required to furnish a Nil return, Nil details of outward supplies, or a Nil statement may submit those filings via short messaging service using the registered mobile number, with the submission verified by a registered-mobile-number based One Time Password facility; Nil means a tax period with no entries in any table of the relevant form.
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Provisions expressly mentioned in the judgment/order text.
Nil return SMS filing permitted: Nil GST returns and outward-supply details may be filed via registered mobile with OTP.
Registered persons required to furnish a Nil return, Nil details of outward supplies, or a Nil statement may submit those filings via short messaging service using the registered mobile number, with the submission verified by a registered-mobile-number based One Time Password facility; Nil means a tax period with no entries in any table of the relevant form.
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