Govt. allows GSTR-3B return-filing via EVC & SMS, amends special procedure for corporate debtors

CBIC notifies that a person registered under the provisions of the Companies Act, 2013 shall, during the period from the April 21 to June 30, 2020, also be allowed to furnish the return in Form GSTR-3B verified through electronic verification code (EVC); Further, provides that a registered person who is required to furnish a NIL return u/s 39 in FORM GSTR-3B for a tax period, may furnish said return through a short messaging service (SMS) using the registered mobile number;&n...