Nil return filing by SMS permitted with mobile based OTP verification, and companies allowed EVC verification for GSTR-3B. The Amendment allows companies registered under the Companies Act to furnish returns under section 39 in FORM GSTR-3B verified by electronic verification code (EVC) for the specified April-June period, and inserts rule 67A permitting Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number-based One Time Password (OTP); rule 67A will commence on a date to be notified later.
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Provisions expressly mentioned in the judgment/order text.
Nil return filing by SMS permitted with mobile based OTP verification, and companies allowed EVC verification for GSTR-3B.
The Amendment allows companies registered under the Companies Act to furnish returns under section 39 in FORM GSTR-3B verified by electronic verification code (EVC) for the specified April-June period, and inserts rule 67A permitting Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number-based One Time Password (OTP); rule 67A will commence on a date to be notified later.
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