https://www.taxtmi.com/notifications?id=133238 The amendment allows persons incorporated under the Companies Act to furnish FORM GSTR-3B under section 39 verified by electronic verification code for the specified limited period. It also inserts rule 67A authorising Nil returns under section 39 to be furnished electronically via short messaging service using the registered mobile number and to be verified by a mobile number based One Time Password, defining Nil return as a GSTR-3B with no entries in any tables. en-us Mon, 11 May 2020 00:00:00 +0530 Sat, 20 Jun 2020 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133238 The amendment allows persons incorporated under the Companies Act to furnish FORM GSTR-3B under section 39 verified by electronic verification code for the specified limited period. It also inserts rule 67A authorising Nil returns under section 39 to be furnished electronically via short messaging service using the registered mobile number and to be verified by a mobile number based One Time Password, defining Nil return as a GSTR-3B with no entries in any tables. Notifications GST - States Mon, 11 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133238