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Registered Person can File Nil Return via SMS Facility ,Companies can file there Return through EVC

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Manner of furnishing of return by short messaging service facility


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.

GSTR-3B can be filed through EVC till 30.06.2020 in case of registered person being Company 


Provided further that a 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 under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).

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