Return verification options expanded: companies may use EVC and nil returns may be filed via SMS OTP under GST rules. Companies registered under the Companies Act are allowed to furnish FORM GSTR-3B returns verified by Electronic Verification Code (EVC), and a new provision permits Nil returns in FORM GSTR-3B to be furnished via short messaging service on the registered mobile number and verified by a mobile number-based One Time Password (OTP); Nil return is defined 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 options expanded: companies may use EVC and nil returns may be filed via SMS OTP under GST rules.
Companies registered under the Companies Act are allowed to furnish FORM GSTR-3B returns verified by Electronic Verification Code (EVC), and a new provision permits Nil returns in FORM GSTR-3B to be furnished via short messaging service on the registered mobile number and verified by a mobile number-based One Time Password (OTP); Nil return is defined as having no entries in any tables of FORM GSTR-3B.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
