SMS-based return filing for nil GST returns for registered persons, with verification via mobile OTP under GST rules. Permits registered persons to furnish Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 via short messaging service using the registered mobile number; such SMS submissions are to be verified by a registered mobile number based One Time Password facility, and 'Nil return' or 'Nil details' means no entry in any Tables of the respective forms for the tax period.
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-based return filing for nil GST returns for registered persons, with verification via mobile OTP under GST rules.
Permits registered persons to furnish Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 via short messaging service using the registered mobile number; such SMS submissions are to be verified by a registered mobile number based One Time Password facility, and "Nil return" or "Nil details" means no entry in any Tables of the respective forms for the tax period.
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