Furnishing Nil GST Return by SMS now effective under Rule 67A, enabling GSTR-3B nil filing via SMS. Provision instituting Rule 67A establishes a procedure for furnishing a nil return in FORM GSTR-3B by SMS as an acceptable mode of submission, and the notification appoints the specified commencement date for the amendment rules to come into force, thereby operationalising the SMS-based nil-filing mechanism.
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.
Furnishing Nil GST Return by SMS now effective under Rule 67A, enabling GSTR-3B nil filing via SMS.
Provision instituting Rule 67A establishes a procedure for furnishing a nil return in FORM GSTR-3B by SMS as an acceptable mode of submission, and the notification appoints the specified commencement date for the amendment rules to come into force, thereby operationalising the SMS-based nil-filing mechanism.
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