Nil GST returns can now be filed by SMS using registered mobile number and OTP verification. The Uttarakhand Goods and Services Tax Rules, 2017 were amended to allow furnishing of a Nil return under section 39 in FORM GSTR-3B or Nil details of outward supplies under section 37 in FORM GSTR-1 through a short messaging service facility using the registered mobile number. Such SMS-based furnishing is treated as electronic furnishing and must be verified by a registered mobile number-based one time password facility. A Nil return or Nil details of outward supplies means a tax-period return with nil or no entries in all tables of the relevant form.
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Provisions expressly mentioned in the judgment/order text.
Nil GST returns can now be filed by SMS using registered mobile number and OTP verification.
The Uttarakhand Goods and Services Tax Rules, 2017 were amended to allow furnishing of a Nil return under section 39 in FORM GSTR-3B or Nil details of outward supplies under section 37 in FORM GSTR-1 through a short messaging service facility using the registered mobile number. Such SMS-based furnishing is treated as electronic furnishing and must be verified by a registered mobile number-based one time password facility. A Nil return or Nil details of outward supplies means a tax-period return with nil or no entries in all tables of the relevant form.
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