Nil GSTR-3B Can Be File By SMS (Date To Be Notified Later)

New Rule 67A of Central Goods and Services Tax Rules, 2017, with effect from a date to be notified later, shall be inserted by a Notification No. 38/2020 – Central Tax Dated 5th May, 2020.

Rule 67A- Manner of furnishing of return by short messaging service facility
Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility .

Explanation: For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.”