Notification No. 38/2020–Central Tax- GSTR-3B can be filed through EVC till 30.06.2020 in case of registered person being Company. NIL GSTR3B Return allowed to be filed by SMS.
CBIC has enabled the facility to file GSTR-3B through Electronic Verification Code (EVC) and Short Message Service (SMS) to ease the compliance procedure under the Goods and Services Tax (GST) regime.
Enablement of EVC – The registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) will be allowed to file GSTR-3B through electronic verification code (EVC) without using DSC during the period from the 21st day of April, 2020 to the 30th day of June, 2020.
This is applicable to for all categories of Companies (including Limited Liability Partnerships and PSUs), registered under Companies Act, 2013.
Enablement of SMS – A new clause 67A has been inserted .As per the said provision, a registered person will be allowed to file Nil GSTR-3B for a tax period through a short messaging service using the registered mobile number and Nil GSTR-3B shall be verified by a registered mobile number based One Time Password facility.
Explanation. – For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.
Ministry of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi, the 5th May, 2020
G.S.R. 272(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely: –
“Provided further that a registered person registered under the provisions of the Companies Act, 2013 (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 GSTR-3B verified through electronic verification code (EVC).”
3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely:
Notwithstanding anything contained in this Chapter, for 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.
Explanation. -For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.“.
[F. No. CBEC-20/06/04/2020-GST]
PRAMOD KUMAR, Director
Note :The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 30/2020-Central Tax, dated the 3rd April, 2020, published vide number G.S.R. 230(E), dated the 3rd April, 2020.
Also Read other GST Notification issued on 06th May 2020-
|Revised GSTR-3B Due dates for for UT of J&K, Ladakh notified||Notification No. 42/2020–Central Tax/G.S.R. 276(E)||05/05/2020|
|GST annual return filing date for FY 2018-19 extended till 30.09.2020||Notification No. 41/2020–Central Tax/G.S.R. 275(E)||05/05/2020|
|CBIC extends validity of e-way bills till 31.05.2020||Notification No. 40/2020–Central Tax/G.S.R. 274(E)||05/05/2020|
|New GST registration post appointment of IRP/RP by 30.06.2020||Notification No. 39/2020–Central Tax/G.S.R. 273(E)||05/05/2020|
|GSTR 3B- Nil Return by SMS- Companies can file through EVC||Notification No. 38/2020–Central Tax/G.S.R. 272(E)||05/05/2020|