GST return filing flexibility expands with EVC filing for companies and SMS-based Nil return verification. A registered person registered under the Companies Act, 2013 was permitted, for the period from 21 April 2020 to 30 June 2020, to furnish FORM GSTR-3B under section 39 by verification through electronic verification code. A new rule also allowed a Nil return in FORM GSTR-3B to be furnished through short messaging service using the registered mobile number, with verification by OTP on the registered mobile number.
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GST return filing flexibility expands with EVC filing for companies and SMS-based Nil return verification.
A registered person registered under the Companies Act, 2013 was permitted, for the period from 21 April 2020 to 30 June 2020, to furnish FORM GSTR-3B under section 39 by verification through electronic verification code. A new rule also allowed a Nil return in FORM GSTR-3B to be furnished through short messaging service using the registered mobile number, with verification by OTP on the registered mobile number.
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