GST return filing flexibility expands with EVC and SMS-based filing for Nil returns under updated rules. The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to permit registered companies to furnish FORM GSTR-3B by electronic verification code for the period from 21 April 2020 to 30 June 2020. A new rule also provides that a Nil return under section 39 may be furnished through short messaging service using the registered mobile number, with verification by mobile number-based One Time Password. Nil return means a return having no entry in any table of FORM GSTR-3B.
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Provisions expressly mentioned in the judgment/order text.
GST return filing flexibility expands with EVC and SMS-based filing for Nil returns under updated rules.
The Uttar Pradesh Goods and Services Tax Rules, 2017 are amended to permit registered companies to furnish FORM GSTR-3B by electronic verification code for the period from 21 April 2020 to 30 June 2020. A new rule also provides that a Nil return under section 39 may be furnished through short messaging service using the registered mobile number, with verification by mobile number-based One Time Password. Nil return means a return having no entry in any table of FORM GSTR-3B.
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