Nil return SMS filing allowed: registered taxpayers may submit nil GST returns or nil outward supply details via OTP verified mobile messages. Substitution of Rule 67A allows a registered person required to file a Nil return in FORM GSTR 3B or Nil details of outward supplies in FORM GSTR 1 to furnish those Nil filings by short messaging service using the registered mobile number, with verification by a registered mobile number based One Time Password; Nil return means a return or details for a tax period with no entries in all the Tables of the relevant form.
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 GST returns or nil outward supply details via OTP verified mobile messages.
Substitution of Rule 67A allows a registered person required to file a Nil return in FORM GSTR 3B or Nil details of outward supplies in FORM GSTR 1 to furnish those Nil filings by short messaging service using the registered mobile number, with verification by a registered mobile number based One Time Password; Nil return means a return or details for a tax period with no entries in all the Tables of the relevant form.
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