Notification No. 58/2020
Date: July 1, 2020
Subject: Amendment to prescribe manner of furnishing Nil GSTR-3B or Nil GSTR-1 through SMS
Description:
Substitutes rule 67A of the CGST Rules, 2017 to allow furnishing of Nil GSTR-3B or Nil GSTR-1 through SMS. Permits filing using registered mobile number with OTP-based verification. Defines Nil return or Nil outward supplies as having no entries in all tables of the respective forms.
Effective Date: 01.07.2020
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