Electronic verification for company-registered taxpayers permitted for GSTR-3B; SMS-based filing and OTP verification allowed for nil returns. Companies registered under the Companies Act may verify FORM GSTR-3B returns under section 39 using an Electronic Verification Code for the period specified; additionally, Nil returns in FORM GSTR-3B may be furnished by SMS from the registered mobile number and verified by a mobile-based One Time Password, with Nil returns defined as returns having 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 for company-registered taxpayers permitted for GSTR-3B; SMS-based filing and OTP verification allowed for nil returns.
Companies registered under the Companies Act may verify FORM GSTR-3B returns under section 39 using an Electronic Verification Code for the period specified; additionally, Nil returns in FORM GSTR-3B may be furnished by SMS from the registered mobile number and verified by a mobile-based One Time Password, with Nil returns defined as returns having no entries in any Tables of FORM GSTR-3B.
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