CBIC further amends Central Goods and Services Tax Rules, 2017 to prescribe manner of furnishing of NIL GSTR-3B and GSTR-1 through short messaging service

Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 58/2020 dated 1st July, 2020 to further amend the Central Goods and Services Tax (CGST) Rules, 2017 to substitute the newly inserted Rule 67A of CGST Rules,2017 relating to the manner of furnishing of return or details of outward supplies through short messaging service.

As per the substituted rule, 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, where 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. Earlier this facility was only restricted to a registered person who is required to furnish a Nil return in FORM GSTR-3B for a tax period.

Further, it has been clarified that for the purpose of this rule, 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.

For further details please refer the attached document.

 

Source: Central Board of Indirect Taxes & Customs

Share this:

0