Nil return SMS filing allowed via registered mobile with OTP verification as an alternative electronic furnishing method. Permits furnishing of specified Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 by short messaging service using the registered mobile number, with verification via a mobile-number based One Time Password; defines Nil return or Nil details as having no entries in all Tables of the relevant form 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.
Nil return SMS filing allowed via registered mobile with OTP verification as an alternative electronic furnishing method.
Permits furnishing of specified Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 by short messaging service using the registered mobile number, with verification via a mobile-number based One Time Password; defines Nil return or Nil details as having no entries in all Tables of the relevant form for the tax period.
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