Electronic verification of returns now permits companies to use EVC and allows Nil returns via SMS OTP verification. The Fifth Amendment permits companies to furnish FORM GSTR-3B returns for a specified period using an electronic verification code (EVC). It also introduces Rule 67A allowing a registered person to furnish a Nil FORM GSTR-3B by short messaging service using the registered mobile number, verified by a mobile number based One Time Password, and defines a Nil return as having nil or no entries in all 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.
Electronic verification of returns now permits companies to use EVC and allows Nil returns via SMS OTP verification.
The Fifth Amendment permits companies to furnish FORM GSTR-3B returns for a specified period using an electronic verification code (EVC). It also introduces Rule 67A allowing a registered person to furnish a Nil FORM GSTR-3B by short messaging service using the registered mobile number, verified by a mobile number based One Time Password, and defines a Nil return as having nil or no entries in all tables of FORM GSTR-3B.
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