Nil GSTR-3B SMS filing enabled under amended rules, allowing taxpayers to furnish returns by SMS. Rule 67A permits furnishing a nil return in FORM GSTR-3B by SMS using the prescribed short message format and transmission channel. Notification No. 44/2020 - Central Tax appoints the commencement date for the relevant provision of the Fifth Amendment Rules, thereby bringing the SMS-based nil GSTR-3B filing mechanism into force.
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.
Nil GSTR-3B SMS filing enabled under amended rules, allowing taxpayers to furnish returns by SMS.
Rule 67A permits furnishing a nil return in FORM GSTR-3B by SMS using the prescribed short message format and transmission channel. Notification No. 44/2020 - Central Tax appoints the commencement date for the relevant provision of the Fifth Amendment Rules, thereby bringing the SMS-based nil GSTR-3B filing mechanism into force.
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