A taxpayer may now file NIL Form GSTR-3B, through an SMS, apart from filing it through online mode, on GST Portal. To file NIL Form GSTR-3B through SMS, the taxpayer must fulfill following conditions: They must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit…
The Government Notifies 8th June, 2020 as the date from which provisions relating to filing of NIL Return in Form GSTR-03B via SMS shall come into force. Rule 67A of the CGST Rules 2017 / Rule 3 of CGST (Fifth Amendment) Rules, 2020 contains provisions in…
Functionality In a major move towards taxpayer facilitation, the Government has today onwards allowed filing of NIL GST monthly return in FORM GSTR-3B through SMS. Impact and Outreach This would substantially improve ease of GST compliance for over 22 lakh registered taxpayers who had to…
Know here what are the due date of filing of FORM GSTR-3B, CBIC has recently bifurcated the taxpayers whose turnover are upto 5 Crores; into 2 groups and standard due dates for filing of returns shall be group wise respectively. Due date of GSTR-3B for…
GST Portal has enabled GST Returns to be filed via EVC for all type of entities, now GST Returns of LLP and Private Limited Companies can be filed Via EVC Mode as well. Snapshot of functionality available on portal.