Nil GST return SMS filing allowed: registered taxpayers may submit and verify nil returns via mobile OTP. The substituted Rule 67A allows a registered person required to furnish a Nil return or Nil details of outward supplies for a tax period to submit those nil returns or details via short messaging service using the registered mobile number, with such submission verified by a registered mobile number-based One Time Password. A Nil return or Nil details means no entries in any tables of the applicable return forms.
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 GST return SMS filing allowed: registered taxpayers may submit and verify nil returns via mobile OTP.
The substituted Rule 67A allows a registered person required to furnish a Nil return or Nil details of outward supplies for a tax period to submit those nil returns or details via short messaging service using the registered mobile number, with such submission verified by a registered mobile number-based One Time Password. A Nil return or Nil details means no entries in any tables of the applicable return forms.
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