Nil return filing by SMS enabled under GST rules, permitting submission of Form GSTR-3B via SMS. Notification appoints the commencement date for Karnataka GST rule amendments that enable furnishing a nil return in Form GSTR-3B by SMS, giving legal effect to the procedural provision authorising taxpayers to submit nil returns through the prescribed SMS mechanism under the state GST rules.
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 GST rules, permitting submission of Form GSTR-3B via SMS.
Notification appoints the commencement date for Karnataka GST rule amendments that enable furnishing a nil return in Form GSTR-3B by SMS, giving legal effect to the procedural provision authorising taxpayers to submit nil returns through the prescribed SMS mechanism under the state GST rules.
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