The Government of NCT Delhi through notification dated 16 February, 2021 has issued the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2020. The amendment provides that a registered person who is required to furnish a Nil return in FORM GSTR-3B for a tax period may furnish 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.
Any registered person who is a company may, during the period from the 21st day of April, 2020 to the 30th day of June, 2020 shall be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
