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