Notification No. 38/2020–Central Tax Dated 5th May, 2020
Amendment in Central Goods and Services Tax Rules, 2017,
The Central Goods and Services Tax (Fifth Amendment) Rules, 2020.
Insertion of proviso in in Rule 26(1),
Which inter-alia provides that return in form GSTR-3B shall be can be verified through electronic verification code (EVC) for a person (registered in GST) which under the provisions of The Companies Act, 2013. This rule provides that such filing via EVC is effective from April 21st to 30th June 2020.
Insertion of Rule 67A
a registered person who is required to furnish a Nil return in for GSTR-3B can file such return through a short SMS using the Registered Number and verified via mobile based OTP.
Explanation clarifies that a NIL return shall mean a return under section 39 for a tax period that has no entry in any table of form GSTR- 3B.
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