CBIC enables filing of NIL GSTR-1 using SMS facility

Jul 02,2020

CBIC amends Rule 67A regarding furnishing of returns using short messaging service (SMS) facility; Enables furnishing NIL return u/s 39 in FORM GSTR-3B or a Nil details of outward supplies u/s 37 in FORM GSTR-1 for tax period through a short messaging service (SMS) using the registered mobile number which shall be verified based on One Time Password facility: CBIC Notification...

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