The Central Board of Indirect Taxes and Customs ( CBIC ) has taken the EVC ability prolonged to businesses to file GSTR1 and GSTR 3B. The facility to GSTR 3B and GSTR-1 through the electronic verification code instead of DSC prolonged to the enrolled individual who has also enrolled for the companies act 2013, will be taken which come into force from 1st November 2020.
Although the facility to file NIL return via OTP verification will be carried for several kinds of the enrolled individuals in the prospect of the notice 58/2020- dated 1st July 2020.
Read Also: How Electronic Verification Code (EVC) Works?
“The facility to file GSTR 3B and GSTR-1 with the EVC in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020. However, facility to file NIL returns through OTP verification, shall be continued for all types of registered persons in view of notification 58/2020- dated 1st July 2020″
A latest central GST rule stated that a new feature has been introduced that is furnishing of Nil’ return by short messaging service (SMS) facility. Hence, from 01.11.2020 official assessee needs to again file GST return 
The government is looking multiple schemes for the facilitation of the taxpayers and businesses, however the frequency of addition and removal of these schemes are creating issues.
