SMS filing for nil GST returns permitted, with verification via registered mobile One Time Password enabling simplified electronic furnishing. The Fourth Amendment permits companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified by an Electronic Verification Code for the specified period, and inserts rule 67A allowing Nil returns in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number based One Time Password; Nil return is defined as a return with nil or no entry in all Tables of FORM GSTR-3B.
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.
SMS filing for nil GST returns permitted, with verification via registered mobile One Time Password enabling simplified electronic furnishing.
The Fourth Amendment permits companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified by an Electronic Verification Code for the specified period, and inserts rule 67A allowing Nil returns in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number based One Time Password; Nil return is defined as a return with nil or no entry in all Tables of FORM GSTR-3B.
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