For filing Nil GSTR 3B and GSTR 1 through SMS all the tables in returns shall be blank

GST Notification 58/2020-Central Tax ,dt. 01-07-2020

CBIC notifies Rule 67A on 1st July 2020 for filing of Nil GSTR 3B and 1 through SMS

Nil GSTR 3B and GSTR 1 for a tax period
means that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case
may be.

Mandeep Kulkarni

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