Chapter - VIII of CGST Rules, 2017

RETURNS

2[RULE 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility   (corresponding section 39)

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.]

[helldod Old 1[RULE 67A. Manner of furnishing of return by short messaging service facility   (corresponding section 39)

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.]helldod]
 

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1. Inserted Vide: Notification No. 38/2020 - Central Tax dt. 05.05.2020 wef 08.06.2020 vide Notification No. 44/2020 - Central Tax dt. 08.06.2020

2. Substituted vide:-Notification No. 79/2020 - Central Tax dt. 15.10.2020