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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 5th May, 2020 No. 38/2020Central Tax G.S.R. 272(E).In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the
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FAQ :
A Nil return for GSTR-3B is a return for a tax period that has no entries in all the tables of FORM GSTR-3B.
You can now file a Nil GSTR-3B return through a short messaging service (SMS) facility using your registered mobile number.
Companies registered under the Companies Act, 2013, can use the Electronic Verification Code (EVC) for filing their GSTR-3B returns.
Companies can use the EVC for GSTR-3B filing from April 21, 2020, to June 30, 2020.
The SMS filing of a Nil GSTR-3B return is verified using a One Time Password (OTP) sent to the registered mobile number.
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