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 or details of outward supplies by short messaging service facility (Chapter-VIII: Returns) [rule 67A re-substituted from 15/10/2020: refer Note 3]

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. Rule 67A inserted vide Notification 38/2020, followed with Notification 44/2020 on commencement date of 08/06/2020. (refer Note 2)

2. Rule 67A substituted from 01/07/2020 vide Notification 58/2020. Rule 67A before substitution: (refer Note 3)

“67A. Manner of furnishing of return by short messaging service facility [rule 67A inserted from 08/06/2020: refer Note 1]

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. Rule 67A re-substituted from 15/10/2020 vide Notification 79/2020. Rule 67A before re-substitution:

“67A. Manner of furnishing of return or details of outward supplies by short messaging service facility [rule 67A substituted from 01/07/2020: refer Note 2]

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.”

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