Electronic verification for company GST returns allowed via EVC, and nil returns may be filed via SMS OTP. Amendment permits registered persons incorporated under the Companies Act to furnish FORM GSTR-3B returns verified through Electronic Verification Code (EVC) for the specified period. It also inserts a rule allowing 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 number based One Time Password (OTP), with Nil return defined as no entries 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 for company GST returns allowed via EVC, and nil returns may be filed via SMS OTP.
Amendment permits registered persons incorporated under the Companies Act to furnish FORM GSTR-3B returns verified through Electronic Verification Code (EVC) for the specified period. It also inserts a rule allowing 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 number based One Time Password (OTP), with Nil return defined as no entries in any tables of FORM GSTR-3B.
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