Nil GST return filing through SMS and OTP allowed for registered persons under the amended Uttar Pradesh GST Rules. Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to permit registered persons required to file Nil returns in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish them through short messaging service using the registered mobile number. Such furnishing is treated as electronic furnishing and must be verified through a registered mobile number-based One Time Password. A Nil return or Nil outward supply details means a return or statement having nil or no entry in all 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 GST return filing through SMS and OTP allowed for registered persons under the amended Uttar Pradesh GST Rules.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to permit registered persons required to file Nil returns in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish them through short messaging service using the registered mobile number. Such furnishing is treated as electronic furnishing and must be verified through a registered mobile number-based One Time Password. A Nil return or Nil outward supply details means a return or statement having nil or no entry in all tables of the relevant form.
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