Amid the pandemic situation in India, the Central Board of Indirect Taxes and Customs (CBIC) has enabled the facility to file GSTR-3B through Electronic Verification Code (EVC) and Short Message Service (SMS). The move aims at easing the compliance procedure under the Goods and Services Tax (GST) regime.
The notification issued by the Board today said that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
Further, the CGST Rule 67 was also amended and inserted a new clause 67A where the Board provided the manner of furnishing of return by short messaging service facility. As per the said provision, a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include the furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Subscribe Taxscan Premium to view the Judgment
