https://www.taxtmi.com/notifications?id=136537 The amendment allows companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified through Electronic Verification Code for a specified period, and inserts a rule permitting Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile-based One Time Password; a Nil return is defined as a return with no entries in any tables of FORM GSTR-3B. en-us Wed, 22 Jul 2020 00:00:00 +0530 Fri, 10 Sep 2021 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136537 The amendment allows companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified through Electronic Verification Code for a specified period, and inserts a rule permitting Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile-based One Time Password; a Nil return is defined as a return with no entries in any tables of FORM GSTR-3B. Notifications GST - States Wed, 22 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136537