(CBIC Notification No. 38/2020–Central Tax)

Filing of NIL GST return (3B) by SMS:

Central board of indirect taxes and custom has introduced a new facility in GST laws allowing furnishing of 'Nil' return by SMS facility. This mean businesses with nil or no entry in all the tables in form GSTR-3B can file return through SMS using the registered mobile number and the said return will be verified by an OTP received on this registered mobile number.

Facility will probably start from 1st April 2020 and will cover around 20% of Goods and Services Tax (GST) taxpayers. Instead of filing NIL GST returns online, assessees can just send an SMS to a specified number and need to confirm it by using a OTP.

To file ‘Nil’ return taxpayer need to send a predefined key word message (SMS) to a specified number as given by department for the purpose and confirm it by using an OTP received on registered mobile number. The facility will further simplify the GST return filing and will cover more than 20% of the GST taxpayer. Further clear directions are awaited from GST department for the same.

Filing of GST return (3B) of companies by EVC (up to 30/06/2020):

As per recent direction by CBIC a company shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the GST return in FORM GSTR-3B verified through electronic verification code (EVC). Means a company registered under companies act 2013 can also file/sign the GSTR-3B by EVC also. Further EVC will be send to the registered mobile number as given in GST registration.