Return verification flexibility: companies may use electronic verification codes for returns and nil returns can be filed via SMS OTP. The amendment permits persons incorporated under the Companies Act to furnish returns under section 39 in FORM GSTR-3B verified through an Electronic Verification Code (EVC). It also provides that a Nil return in FORM GSTR-3B-defined as a return with no entries in all tables-may be furnished via short messaging service using the registered mobile number and verified by a mobile-number-based One Time Password (OTP).
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.
Return verification flexibility: companies may use electronic verification codes for returns and nil returns can be filed via SMS OTP.
The amendment permits persons incorporated under the Companies Act to furnish returns under section 39 in FORM GSTR-3B verified through an Electronic Verification Code (EVC). It also provides that a Nil return in FORM GSTR-3B-defined as a return with no entries in all tables-may be furnished via short messaging service using the registered mobile number and verified by a mobile-number-based One Time Password (OTP).
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