Notification No. 38/2020
Date: May 5, 2020
Subject: Fifth Amendment to CGST Rules enabling EVC verification and SMS filing of Nil GSTR-3B
Description:
Allows companies to verify GSTR-3B using electronic verification code during the specified period. Introduces rule enabling filing of Nil GSTR-3B through SMS using registered mobile number. Prescribes OTP-based verification for such filings.
Effective Date: 05.05.2020 (specific provisions effective from 21.04.2020)
Previous Notification: Notification No. 3/2017 – Central Tax dated 19.06.2017 (as amended)