Notification No. 38/2020
Date: May 5, 2020
Subject: Allowing filing of GSTR-3B through EVC and introduction of SMS-based filing for Nil returns
Description:
This notification amends the CGST Rules, 2017 to allow registered persons under the Companies Act, 2013 to file FORM GSTR-3B using Electronic Verification Code (EVC) for the period 21 April 2020 to 30 June 2020. It also inserts Rule 67A, enabling Nil GSTR-3B returns to be furnished through SMS using registered mobile number, verified via OTP. The amendment aims at simplifying return filing and enhancing ease of compliance.
Amendment:
This notification amends notification No. 3/2017
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