Electronic verification code allowed for company GSTR-3B filing, and Nil GSTR-3B returns may be filed via SMS OTP. The amendment allows companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified through Electronic Verification Code for a specified period, and inserts a rule permitting Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile-based One Time Password; a Nil return is defined as a return with no entries in any tables of FORM GSTR-3B.
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Provisions expressly mentioned in the judgment/order text.
Electronic verification code allowed for company GSTR-3B filing, and Nil GSTR-3B returns may be filed via SMS OTP.
The amendment allows companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified through Electronic Verification Code for a specified period, and inserts a rule permitting Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile-based One Time Password; a Nil return is defined as a return with no entries in any tables of FORM GSTR-3B.
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