23 February 2021
There are certain prerequisites as follows:
Authorised signatory and his/her phone number must be registered on the GST portal.
The mobile number registered for a particular authorised signatory cannot be common or same as the mobile number of another authorised signatory of the same GSTIN.
There is no pending tax, late fee, or interest of any previous tax periods.
GSTR-3B of all prior months must have been filed.
No data on the online GST portal must be in “Saved” status.