SMS filing for nil GST returns allowed, enabling registered mobile OTP verification of nil GSTR submissions. The amendment substitutes Rule 67A to allow a registered person required to furnish a nil return under Section 39 (FORM GSTR-3B) or nil outward supply details under Section 37 (FORM GSTR-1) to submit those nil returns or details by short messaging service using the registered mobile number, with verification through a registered mobile number-based One Time Password; an Explanation defines a nil return or nil details as a return or details for a tax period with no entries in any tables of the relevant form.
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SMS filing for nil GST returns allowed, enabling registered mobile OTP verification of nil GSTR submissions.
The amendment substitutes Rule 67A to allow a registered person required to furnish a nil return under Section 39 (FORM GSTR-3B) or nil outward supply details under Section 37 (FORM GSTR-1) to submit those nil returns or details by short messaging service using the registered mobile number, with verification through a registered mobile number-based One Time Password; an Explanation defines a nil return or nil details as a return or details for a tax period with no entries in any tables of the relevant form.
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