Rule 67A of CGST Rules 2017: Manner of furnishing of return by SMS facility

Provisions under Rule 67A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Manner of furnishing of return or details of outward supplies by short messaging service (SMS) facility”, are as under:

CGST Rule 67A: Manner of furnishing of return by short messaging service facility (Chapter-VIII: Returns)

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.

CGST Rule 67A: Manner of furnishing of return or details of outward supplies by short messaging service facility (Chapter-VIII: Returns)

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.

CGST Rule 67A: Manner of furnishing of return or details of outward supplies by short messaging service facility (Chapter-VIII: Returns)

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.

Amendments History:

1. CGST Rule 67A inserted vide Central Tax Notification 38/2020 dt. 05/05/2020, w.e.f. a date to be notified later. However, later 08/06/2020 notified as effective date vide Notification 44/2020 Central Tax dt. 08/06/2020.

2. CGST Rule 67A substituted w.e.f. 01/07/2020 with revised Heading vide Central Tax Notification 58/2020 dt. 01/07/2020.

3. CGST Rule 67A again substituted vide Central Tax Notification 79/2020 dt. 15/10/2020.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.