Circular No. ES/115/2020-21 7th May, 2020
To : Members of the Council
Sub: CBIC makes fifth amendment (2020) to CGST Rules GSTR 3B- Nil Return by SMS- Companies can file through EVC
CBIC has issued Notification No. 38/2020 – Central Tax dated 5th May, 2020 by making amendments in the Central Goods and Services Tax Rules, 2017 and may be called the Central Goods and Services Tax (Fifth Amendment) Rules, 2020, and shall come into force on the date of their publication in the Official Gazette.
Vide Notification No.38/2020–Central Tax; GSTR-3B can be filed through EVC till 30.06.2020 in case of a 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) during the period from 21st April, 2020 to 30th June, 20200
Enablement of SMS – A new clause 67A has been inserted after rule 67. 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.
Members may kindly make a note of the above.