Nil return submission by SMS allowed; registered mobile OTP verification enables furnishing of nil GSTR returns and outward-supply details. Substituted rule 67A allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to do so via short messaging service from the registered mobile number, with the filing verified by a registered mobile number-based One Time Password; a Nil return or Nil details means a tax period with no entries in any tables of the respective forms.
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 submission by SMS allowed; registered mobile OTP verification enables furnishing of nil GSTR returns and outward-supply details.
Substituted rule 67A allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to do so via short messaging service from the registered mobile number, with the filing verified by a registered mobile number-based One Time Password; a Nil return or Nil details means a tax period with no entries in any tables of the respective forms.
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