Electronic verification for GSTR-3B permits companies to file via EVC and enables SMS OTP filing for nil returns. Registered companies may, for the period specified, furnish FORM GSTR-3B under section 39 verified by Electronic Verification Code (EVC). A new rule allows a registered person required to file a Nil return in FORM GSTR-3B to furnish that return via short messaging service using the registered mobile number and verify it through a mobile number-based One Time Password (OTP); Nil return is defined as a return with 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.
Electronic verification for GSTR-3B permits companies to file via EVC and enables SMS OTP filing for nil returns.
Registered companies may, for the period specified, furnish FORM GSTR-3B under section 39 verified by Electronic Verification Code (EVC). A new rule allows a registered person required to file a Nil return in FORM GSTR-3B to furnish that return via short messaging service using the registered mobile number and verify it through a mobile number-based One Time Password (OTP); Nil return is defined as a return with no entries in any Tables of FORM GSTR-3B.
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