Nil return SMS filing allows submission and OTP verification of Nil monthly and outward-supplies returns via registered mobile. Rule 67A permits a registered person required to furnish a Nil return under section 39 in the monthly return form or Nil details of outward supplies under section 37 in the outward-supplies return form to furnish those filings through short messaging service using the registered mobile number, with verification by a registered mobile-number-based One Time Password facility; a Nil return is defined as a return having no entry in any table of the applicable form.
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 return SMS filing allows submission and OTP verification of Nil monthly and outward-supplies returns via registered mobile.
Rule 67A permits a registered person required to furnish a Nil return under section 39 in the monthly return form or Nil details of outward supplies under section 37 in the outward-supplies return form to furnish those filings through short messaging service using the registered mobile number, with verification by a registered mobile-number-based One Time Password facility; a Nil return is defined as a return having no entry in any table of the applicable form.
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