EVC verification for company GSTR-3B allowed; nil GST returns may be filed via SMS with OTP. Companies may be allowed to furnish returns under section 39 in FORM GSTR-3B verified by Electronic Verification Code (EVC) for the stated relief period. A Nil return in FORM GSTR-3B may be furnished via Short Messaging Service (SMS) using the registered mobile number and verified by a mobile-number-based One Time Password (OTP); a Nil return is one with no entries in any tables of FORM GSTR-3B. The SMS rule's commencement is to be notified.
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Provisions expressly mentioned in the judgment/order text.
EVC verification for company GSTR-3B allowed; nil GST returns may be filed via SMS with OTP.
Companies may be allowed to furnish returns under section 39 in FORM GSTR-3B verified by Electronic Verification Code (EVC) for the stated relief period. A Nil return in FORM GSTR-3B may be furnished via Short Messaging Service (SMS) using the registered mobile number and verified by a mobile-number-based One Time Password (OTP); a Nil return is one with no entries in any tables of FORM GSTR-3B. The SMS rule's commencement is to be notified.
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