Nil return by SMS permitted with OTP verification; companies may verify GSTR-3B by EVC for specified period. Amendments permit companies registered under the Companies Act to furnish FORM GSTR-3B for the period 21 April 2020 to 30 June 2020 verified by electronic verification code (EVC). Additionally, a new rule 67A (effective on a notified date) allows furnishing of Nil returns under section 39 in FORM GSTR-3B via short messaging service using the registered mobile number, with verification by a mobile-number based One Time Password; 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.
Nil return by SMS permitted with OTP verification; companies may verify GSTR-3B by EVC for specified period.
Amendments permit companies registered under the Companies Act to furnish FORM GSTR-3B for the period 21 April 2020 to 30 June 2020 verified by electronic verification code (EVC). Additionally, a new rule 67A (effective on a notified date) allows furnishing of Nil returns under section 39 in FORM GSTR-3B via short messaging service using the registered mobile number, with verification by a mobile-number based One Time Password; Nil return is defined as a return with no entries in any Tables of FORM GSTR-3B.
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