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

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VIII Returns

Rule 67A: Manner of furnishing of return or details of outward supplies by short messaging service facility.

¹[²[³[67A. 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.]]]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Fifth Amendment) Rules, 2020 vide Notification No. 38/2020-Central Tax dated 5th May, 2020, w.e.f. 08.06.2020 [Notification No. 44/2020 – Central Tax date 08.06.2020].

2. Substituted by Central Goods and Services Tax (Eighth Amendment) Rules, 2020 vide Notification No. 58/2020-Central Tax dated 1st July, 2020, w.e.f. 01.07.2020, for the Rule:

“67A. 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 by Central Goods and Services Tax (Twelveth Amendment) Rules, 2020 vide Notification No. 79/2020-Central Tax dated 15th October, 2020, w.e.f. 15.10.2020, for the Rule:

“67A. 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.”