SMS filing for Nil GST returns permitted, allowing verification via mobile OTP for registered taxpayers. The rule permits registered persons required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to submit those Nil returns or details via short messaging service using the registered mobile number, with verification through a mobile-number-based One Time Password; Nil returns or Nil details are defined as returns or details with no entries in any Tables of the respective forms.
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 for Nil GST returns permitted, allowing verification via mobile OTP for registered taxpayers.
The rule permits registered persons required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to submit those Nil returns or details via short messaging service using the registered mobile number, with verification through a mobile-number-based One Time Password; Nil returns or Nil details are defined as returns or details with no entries in any Tables of the respective forms.
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