Rule 67A - Manner of furnishing of return or details of outward supplies by short messaging service facility - Central Goods and Services Tax Rules, 2017

3 [67A. Manner of furnishing of return or details of outward supplies 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 or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility. Explanation . - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08 , as the case may be. ] ************** NOTES:- 1. Inserted vide NOTIFICATION No. 38/2020 Central Tax dated 05-05-2020 w.e.f. 08-06-2020 2. Substituted vide NOTIFICATION NO. 58/2020 Central Tax dated 01-07-2020 w.e.f. 01-07-2020 before it was read as 1 [ 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. ] 3. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as 2 [ 67A. Manner of furnishing of return or details of outward supplies 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 or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37 , for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 , as the case may be. ]