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EVC verification for company GSTR-3B returns allowed; nil returns may be filed via SMS with mobile OTP. Company-registered taxpayers are allowed to furnish and verify FORM GSTR-3B using an Electronic Verification Code (EVC) for the specified retrospective period. A newly inserted rule 67A permits a Nil return 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); a Nil return is defined as a return with no entries in any tables of the form.
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EVC verification for company GSTR-3B returns allowed; nil returns may be filed via SMS with mobile OTP.
Company-registered taxpayers are allowed to furnish and verify FORM GSTR-3B using an Electronic Verification Code (EVC) for the specified retrospective period. A newly inserted rule 67A permits a Nil return 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); a Nil return is defined as a return with no entries in any tables of the form.
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