Electronic verification options for GSTR-3B allow EVC for companies and SMS-based OTP filing for nil returns. Registered persons incorporated under the Companies Act may, for the specified period, furnish and verify FORM GSTR-3B under section 39 using an Electronic Verification Code (EVC). Additionally, rule 67A permits submission of Nil returns in FORM GSTR-3B via short messaging service from the registered mobile number, verified by a registered mobile number-based One Time Password (OTP), with Nil returns defined as those having no entries in any tables of the 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.
Electronic verification options for GSTR-3B allow EVC for companies and SMS-based OTP filing for nil returns.
Registered persons incorporated under the Companies Act may, for the specified period, furnish and verify FORM GSTR-3B under section 39 using an Electronic Verification Code (EVC). Additionally, rule 67A permits submission of Nil returns in FORM GSTR-3B via short messaging service from the registered mobile number, verified by a registered mobile number-based One Time Password (OTP), with Nil returns defined as those having no entries in any tables of the form.
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