Nil return submission by SMS permitted, with registered mobile OTP verification enabling electronic filing of specified GST returns. For a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1, electronic furnishing includes submission via short messaging service using the registered mobile number, with the submission verified by a registered mobile number-based One Time Password facility; a Nil return means no entry in all Tables of the relevant form 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 return submission by SMS permitted, with registered mobile OTP verification enabling electronic filing of specified GST returns.
For a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1, electronic furnishing includes submission via short messaging service using the registered mobile number, with the submission verified by a registered mobile number-based One Time Password facility; a Nil return means no entry in all Tables of the relevant form for the tax period.
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