CBIC vide Notification No. 44/2020 – Central Tax has amended the Central Goods and Services Tax (Fifth Amendment) Rules, 2020 to allow 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. With effect from 8th day of June, 2020.
