Return verification by EVC and SMS enabled for specified GST GSTR-3B filers, simplifying filing and verification procedures. Odisha permits companies to furnish the return under section 39 in FORM GSTR-3B verified through an Electronic Verification Code (EVC). It also allows furnishing of a Nil return in FORM GSTR-3B via short messaging service using the registered mobile number, verified by a mobile-number based One Time Password, and defines Nil return as having no entries in any tables of FORM GSTR-3B.
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.
Return verification by EVC and SMS enabled for specified GST GSTR-3B filers, simplifying filing and verification procedures.
Odisha permits companies to furnish the return under section 39 in FORM GSTR-3B verified through an Electronic Verification Code (EVC). It also allows furnishing of a Nil return in FORM GSTR-3B via short messaging service using the registered mobile number, verified by a mobile-number based One Time Password, and defines Nil return as having no entries in any tables of FORM GSTR-3B.
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