Electronic verification allowed for company GSTR-3B returns and SMS-based Nil return filing enabled with OTP. The amendment permits companies to furnish FORM GSTR-3B returns verified through an Electronic Verification Code (EVC) and inserts rule 67A allowing Nil FORM GSTR-3B returns to be furnished and verified via SMS using the registered mobile number with One Time Password (OTP) verification; Nil return is defined as a return with no entries in any tables of FORM GSTR-3B.
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.
Electronic verification allowed for company GSTR-3B returns and SMS-based Nil return filing enabled with OTP.
The amendment permits companies to furnish FORM GSTR-3B returns verified through an Electronic Verification Code (EVC) and inserts rule 67A allowing Nil FORM GSTR-3B returns to be furnished and verified via SMS using the registered mobile number with One Time Password (OTP) verification; Nil return is defined as a return with no entries in any tables of FORM GSTR-3B.
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