Notification No. 38/2020–Central Tax Dated 5th May, 2020 | CGST Rule | NIL Return Via SMS & OTP/ EVC for Company

Notification No. 38/2020–Central Tax Dated 5^th May, 2020

Amendment in Central Goods and Services Tax Rules, 2017,

The Central Goods and Services Tax (Fifth Amendment) Rules, 2020.

Insertion of proviso in in Rule 26(1),

Which inter-alia provides that return in form GSTR-3B shall be can be verified through electronic verification code (EVC) for a person (registered in GST) which under the provisions of The Companies Act, 2013.  This rule provides that such filing via EVC is effective from April 21^st to 30^th June 2020.

Insertion of Rule 67A

a registered person who is required to furnish a Nil return in for GSTR-3B can file such return through a short SMS using the Registered Number and verified via mobile based OTP.

Explanation clarifies that a NIL return shall mean a return under section 39 for a tax period that has no entry in any table of form GSTR- 3B.

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