Notification No. 38/2020- CT dated 05/05/2020, “NIL” GSTR-3B returns can be filed by SMS, Companies can file 3B throgh EVC

Notification No. 38/2020- Central Tax, dated 5th May 2020 :

1.  GSTR-3B “Nil” returns : Allowed to be filed by SMS (Short Messaging Service).

(Taxpayer with “Nil Returns” can send an SMS from your registered mobile number to a specified number. It will be confirmed by an OTP (one-time password) received on your registered mobile number).

2. Persons registered under Companies act, 2013 (Companies and LLPs)  can now file their GSTR-3B using EVC (Electronic Verification Code) during the period from 21st April 2020 to 30th June 2020.


नोटिफिकेशन नंबर 38/2020-CT, दिनांक 5 मई 2020 के द्वारा यह सूचित किया गया कि :

1. “Nil” GSTR-3B फ़ाइल करने वाले taxpayers अपना GSTR-3B रिटर्न SMS के माध्यम से फ़ाइल कर सकते है

[इसके लिए TAXPAYERS को अपने रजिस्टर्ड मोबाइल नंबर से एक SPECIFIED नंबर पर एक SMS करना होगा और एक OTP के            द्वारा इसको CONFIRM किया जायेगा]

2. Company और LLP भी EVC (SMS Based OTP) के द्वारा अपना GSTR-3B रिटर्न फ़ाइल कर सकते हैI

यह सुविधा केवल 21 अप्रैल 2020 से 30 जून 2020 तक दी जाएगी I

Extracts from Notifications No. 38/2020 : Notification No. 38-2020-CT 5th May 2020

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 38/2020 – Central Tax
New Delhi, 5th May, 2020

G.S.R…(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: –
1. (1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules,2020.
(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: –
67A. Manner of furnishing of return by short messaging service facility.- 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.”.


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