Goods And Services Tax GST News

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

May 6, 2020
Team Taxmount
10,698 Comments

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.”

10,698 thoughts on “Nil GSTR-3B Can Be File By SMS (Date To Be Notified Later)”

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