Nil return filing by SMS authorized for GSTR-3B, enabling taxpayers to furnish nil GST returns via SMS. The Government, invoking executive power under the Maharashtra GST framework and an amendment to the rules, appoints the 8th day of June, 2020 as the date from which the provision permitting taxpayers to furnish a nil return in FORM GSTR-3B by SMS shall come into force, thereby operationalising the SMS-based mechanism for nil return compliance under the State GST regime.
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 authorized for GSTR-3B, enabling taxpayers to furnish nil GST returns via SMS.
The Government, invoking executive power under the Maharashtra GST framework and an amendment to the rules, appoints the 8th day of June, 2020 as the date from which the provision permitting taxpayers to furnish a nil return in FORM GSTR-3B by SMS shall come into force, thereby operationalising the SMS-based mechanism for nil return compliance under the State GST regime.
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