Return verification by EVC allowed for company GSTR-3B filings and SMS nil-return filing verified by OTP enabled. The rules permit companies registered under the Companies Act to furnish GSTR-3B for the period 21 April 2020 to 30 June 2020 verified by Electronic Verification Code (EVC). A new rule 67A (date to be notified) allows nil GSTR-3B returns to be furnished via short messaging service using the registered mobile number and verified by a registered-mobile-number based One Time Password (OTP).
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.
Return verification by EVC allowed for company GSTR-3B filings and SMS nil-return filing verified by OTP enabled.
The rules permit companies registered under the Companies Act to furnish GSTR-3B for the period 21 April 2020 to 30 June 2020 verified by Electronic Verification Code (EVC). A new rule 67A (date to be notified) allows nil GSTR-3B returns to be furnished via short messaging service using the registered mobile number and verified by a registered-mobile-number based One Time Password (OTP).
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