Nil GST return SMS filing with registered mobile OTP verification enables electronic submission for nil GSTR-3B and GSTR-1. Permits furnishing of nil returns and nil details of outward supplies by SMS using the registered mobile number, treating such SMS-based submission as electronic furnishing, and requires verification by a registered mobile number-based One Time Password; defines nil returns/details as forms with no entries in any Tables of FORM GSTR-3B or FORM GSTR-1 for the tax period.
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 GST return SMS filing with registered mobile OTP verification enables electronic submission for nil GSTR-3B and GSTR-1.
Permits furnishing of nil returns and nil details of outward supplies by SMS using the registered mobile number, treating such SMS-based submission as electronic furnishing, and requires verification by a registered mobile number-based One Time Password; defines nil returns/details as forms with no entries in any Tables of FORM GSTR-3B or FORM GSTR-1 for the tax period.
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