Electronic verification for GSTR-3B: companies may file via EVC and Nil returns can be submitted via SMS OTP. The amendment allows persons incorporated under the Companies Act to furnish FORM GSTR-3B under section 39 verified by electronic verification code for the specified limited period. It also inserts rule 67A authorising Nil returns under section 39 to be furnished electronically via short messaging service using the registered mobile number and to be verified by a mobile number based One Time Password, defining Nil return as a GSTR-3B with no entries in any tables.
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Provisions expressly mentioned in the judgment/order text.
Electronic verification for GSTR-3B: companies may file via EVC and Nil returns can be submitted via SMS OTP.
The amendment allows persons incorporated under the Companies Act to furnish FORM GSTR-3B under section 39 verified by electronic verification code for the specified limited period. It also inserts rule 67A authorising Nil returns under section 39 to be furnished electronically via short messaging service using the registered mobile number and to be verified by a mobile number based One Time Password, defining Nil return as a GSTR-3B with no entries in any tables.
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