GST Notification 38/2020-Central Tax ,dt. 05-05-2020
1) Nil GSTR-3B may be filed by just sending out an SMS from the registered mobile number and verified using a One-time password (OTP). However, date of implementaiton of this rule is yet to be notified.
2) Person registered under the provisions of the
Companies Act, 2013 (18 of 2013) shall, during the period from the 21st April to 30 June, 2020, also be allowed to furnish FORM GSTR3B verified through electronic verification code (EVC).