Nil return SMS filing allowed: registered taxpayers may submit Nil returns via SMS verified by OTP. Rule 67A is substituted to permit registered persons to furnish a Nil return or Nil details of outward supplies for a tax period through short messaging service using the registered mobile number, with the filing verified by a registered mobile number-based One Time Password (OTP); a Nil return is defined as a return with no entries in any tables of the applicable return forms.
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 SMS filing allowed: registered taxpayers may submit Nil returns via SMS verified by OTP.
Rule 67A is substituted to permit registered persons to furnish a Nil return or Nil details of outward supplies for a tax period through short messaging service using the registered mobile number, with the filing verified by a registered mobile number-based One Time Password (OTP); a Nil return is defined as a return with no entries in any tables of the applicable return forms.
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