Nil return filing by SMS enabled under Rule 67A, allowing Form GSTR-3B submission for registered taxpayers. The notification implements Rule 67A by enabling nil return in FORM GSTR-3B by SMS, specifying a commencement date for the SMS-based submission mechanism and thereby making the amended procedural framework enforceable for registered persons to furnish nil GST returns via SMS.
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 return filing by SMS enabled under Rule 67A, allowing Form GSTR-3B submission for registered taxpayers.
The notification implements Rule 67A by enabling nil return in FORM GSTR-3B by SMS, specifying a commencement date for the SMS-based submission mechanism and thereby making the amended procedural framework enforceable for registered persons to furnish nil GST returns via SMS.
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