Nil GST filings may be furnished by SMS using registered mobile number verification and OTP-based authentication. A registered person required to furnish a Nil return, Nil details of outward supplies, or Nil statement for a tax period may comply through short messaging service using the registered mobile number. Any reference to electronic furnishing includes filing by SMS, and verification is completed through a registered mobile number-based One Time Password facility. A Nil return or Nil details of outward supplies means a return, details of outward supplies, or statement for a tax period that contains nil or no entry in all the tables of the relevant prescribed form.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Nil GST filings may be furnished by SMS using registered mobile number verification and OTP-based authentication.
A registered person required to furnish a Nil return, Nil details of outward supplies, or Nil statement for a tax period may comply through short messaging service using the registered mobile number. Any reference to electronic furnishing includes filing by SMS, and verification is completed through a registered mobile number-based One Time Password facility. A Nil return or Nil details of outward supplies means a return, details of outward supplies, or statement for a tax period that contains nil or no entry in all the tables of the relevant prescribed form.
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