Rule 67A - Manner of furnishing of return by short messaging service facility

[1][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]

 

[1] This Rule was substituted by Rule 3 of CGST(12th A)R, 2020 vide Notification No. 79/2020-Central Tax dt. 15-10-2017 wef 15-10-2020. Earlier this rule was substituted by Rule 2 of The CGSTR(8th A)R, 2020 vide Notification No. 58/2020-Central Tax dt. 01-07-2020 wef 01-07-2020 as

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.

 

 

Before above, it was inserted by Rule 3 of CGST(5th A)R, 2020 vide Notification No. 38/2020-Central Tax dt. 05-05-2020 and made effective from 08/06/2020 by Notification No. 44/2020-Central Tax dt. 08-06-2020.

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

 

 

 

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