SMS filing of nil GST returns allowed, enabling mobile OTP verification for GSTR-3B and GSTR-1 submission. Substitution of Rule 67A permits furnishing of a Nil return in FORM GSTR-3B or Nil details in FORM GSTR-1 through a short messaging service using the registered mobile number, with verification by a registered mobile number based One Time Password; a Nil return or Nil details means no entries in any Tables of the respective form.
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Provisions expressly mentioned in the judgment/order text.
SMS filing of nil GST returns allowed, enabling mobile OTP verification for GSTR-3B and GSTR-1 submission.
Substitution of Rule 67A permits furnishing of a Nil return in FORM GSTR-3B or Nil details in FORM GSTR-1 through a short messaging service using the registered mobile number, with verification by a registered mobile number based One Time Password; a Nil return or Nil details means no entries in any Tables of the respective form.
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