SMS filing of nil GST returns allowed, verified by registered mobile OTP, simplifying nil GSTR 1 and GSTR 3B compliance. The Rules permit registered persons to furnish nil FORM GSTR 3B returns or nil details in FORM GSTR 1 by SMS using the registered mobile number; such SMS-submitted returns or details must be verified via a registered mobile number based One Time Password. A nil return or nil details means the return or details for a tax period that contain no entries in any tables of the respective form. This provision substitutes rule 67A and provides an alternative electronic furnishing method for strictly nil filings.
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.
SMS filing of nil GST returns allowed, verified by registered mobile OTP, simplifying nil GSTR 1 and GSTR 3B compliance.
The Rules permit registered persons to furnish nil FORM GSTR 3B returns or nil details in FORM GSTR 1 by SMS using the registered mobile number; such SMS-submitted returns or details must be verified via a registered mobile number based One Time Password. A nil return or nil details means the return or details for a tax period that contain no entries in any tables of the respective form. This provision substitutes rule 67A and provides an alternative electronic furnishing method for strictly nil filings.
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