CGST Rules Rule 67A — Manner of furnishing of return or details of outward supplies by short messaging service facility

CGST Rules, 2017  ·  Manner of furnishing of return or details of outward supplies by short messaging service facility

CGST Rules 1 Amendment

Quick Answer

Rule 67A of the CGST Rules, 2017 governs Manner of furnishing of return or details of outward supplies by short messaging service facility. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 67A CGST: Manner of furnishing of return or details of outward — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Rule 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.1
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

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Amendment History

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1
2020↑ view in text

Substituted vide Notification No. 79/2020 - CT dated 15.10.2020 for "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.

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