Notification No.: 38/2020 – Central Tax
Date of Notification: 5th May 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 39 – Furnishing of returns
- Section 164 – Power to make rules
- CGST Rules, 2017 (as amended):
- Rule 26(1) – Verification of GSTR-3B
- Rule 67A – New rule inserted for SMS-based filing of Nil GSTR-3B
Summary of Notification
- EVC-Based GSTR-3B Filing for Companies (April–June 2020):
A new proviso has been added to Rule 26(1) allowing companies registered under the Companies Act, 2013 to file FORM GSTR-3B using Electronic Verification Code (EVC) instead of digital signature for returns filed between 21st April 2020 and 30th June 2020.
✅ This provides flexibility in return filing during COVID-19 disruptions by permitting an alternate mode of authentication.
- Insertion of Rule 67A – SMS-Based Filing of Nil GSTR-3B Returns:
A new Rule 67A is inserted (effective from a date to be notified) allowing registered persons who are required to file a Nil GSTR-3B to do so via SMS using a registered mobile number. Verification shall be done through a One-Time Password (OTP).
🔍 Explanation:
A Nil return under Section 39 is defined as a return with no entries in any table of FORM GSTR-3B.
This digital simplification allows small and inactive taxpayers to comply with return obligations easily without accessing the portal.
