{"id":2625,"date":"2020-06-09T10:27:11","date_gmt":"2020-06-09T10:27:11","guid":{"rendered":"https:\/\/www.gstpractitioners.in\/blog\/?p=2625"},"modified":"2020-06-09T10:29:05","modified_gmt":"2020-06-09T10:29:05","slug":"cbic-enable-the-facility-of-nil-gstr-3b-filing-through-sms-read-press-release","status":"publish","type":"post","link":"https:\/\/www.gstpractitioners.in\/blog\/cbic-enable-the-facility-of-nil-gstr-3b-filing-through-sms-read-press-release\/","title":{"rendered":"CBIC enable the facility of NIL GSTR-3B filing through SMS [Read Press Release]"},"content":{"rendered":"
<\/span> 1,039<\/span><\/div>

CBIC enable the facility of NIL GSTR-3B filing through SMS<\/strong><\/h4>\n

CBIC previously issued Notification No.38\/2020-Central Tax, dated the 5th May, 2020 on the on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017,<\/p>\n

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  1. A registered person registered under the provisions of the Companies Act, 2013<\/em>\u00a0(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 GSTR3B\u00a0verified through electronic verification code (EVC).\u201d.<\/em><\/span><\/li>\n
  2. 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 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. (new rule 67A of CGST Rules 2017).<\/em><\/span><\/li>\n<\/ol>\n

    On the Basis of above rules, CBIC enable the facility of SMS mode nil GSTR-3B filing and issued press release in this regard.<\/p>\n

    We hereby discuss the Detailed Process of SMS mode facility, but before we have to know who are liable to file GSTR-3B.<\/p>\n

    GSTR-3B is to be filed by a registered person being a<\/span><\/p>\n