Short messaging service filing permits verification of nil GST returns by OTP using the registered mobile, simplifying compliance. Substituted Rule 67A allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish those Nil filings via short messaging service from the registered mobile number, with verification through a registered mobile number-based One Time Password; a Nil return or Nil details means the relevant tax period has no entries in any Tables of the applicable form.
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.
Short messaging service filing permits verification of nil GST returns by OTP using the registered mobile, simplifying compliance.
Substituted Rule 67A allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish those Nil filings via short messaging service from the registered mobile number, with verification through a registered mobile number-based One Time Password; a Nil return or Nil details means the relevant tax period has no entries in any Tables of the applicable form.
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