Electronic verification and SMS filing: companies may verify GSTR-3B with EVC and nil returns via SMS OTP. The amendment allows companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified by Electronic Verification Code (EVC) for the period from 21 April 2020 to 30 June 2020 by inserting a proviso to rule 26(1). It also inserts rule 67A to permit furnishing of Nil returns in FORM GSTR-3B through short messaging service using the registered mobile number, verified by a mobile number-based One Time Password (OTP); a Nil return is defined as a return with no entry in any 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 and SMS filing: companies may verify GSTR-3B with EVC and nil returns via SMS OTP.
The amendment allows companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified by Electronic Verification Code (EVC) for the period from 21 April 2020 to 30 June 2020 by inserting a proviso to rule 26(1). It also inserts rule 67A to permit furnishing of Nil returns in FORM GSTR-3B through short messaging service using the registered mobile number, verified by a mobile number-based One Time Password (OTP); a Nil return is defined as a return with no entry in any tables of FORM GSTR-3B.
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