The Central Board of Indirect Taxes and Customs vide its notification dated 5th May 2020 has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2020 which has enabled the facility to file GSTR-3B through Electronic Verification Code (EVC) and Short Message Service (SMS)
The Amendment states that every registered person registered under the provisions of the Companies Act, 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 in FORM GSTR-3B verified through electronic verification code (EVC).
Further, the 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.
Click here to read the Notification.
