This is a quick update to let you know, Central Board of Indirect Taxes and Customs (CBIC) has issued a Notification No. 44/2020 dated 8th June, 2020 to notify the date from which the provisions of Rule 67A relating to manner of furnishing of return by short messaging service (SMS) facility shall come into force.
From 8th June, 2020 onwards, CBIC has notified that a registered person who is required to furnish a Nil return in FORM GSTR-3B for a tax period, can submit there return through a SMS using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Source: E-gazette
