GSTR-3B verification options enable EVC filing and SMS-OTP verification for nil returns under amended rules. The amendment permits companies to furnish FORM GSTR-3B under section 39 verified by Electronic Verification Code (EVC) for a specified period, and inserts rule 67A to allow Nil returns in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number based One Time Password (OTP); Nil return is defined as no entry in all Tables of FORM GSTR-3B.
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Provisions expressly mentioned in the judgment/order text.
GSTR-3B verification options enable EVC filing and SMS-OTP verification for nil returns under amended rules.
The amendment permits companies to furnish FORM GSTR-3B under section 39 verified by Electronic Verification Code (EVC) for a specified period, and inserts rule 67A to allow Nil returns in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number based One Time Password (OTP); Nil return is defined as no entry in all Tables of FORM GSTR-3B.
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