Provisions under Rule 67A of the CGST Rules, 2017 relating to “Manner of furnishing of return or details of outward supplies by short messaging service (SMS) facility”:
CGST Rule 67A: Manner of furnishing of return or details of outward supplies by short messaging service facility (Chapter VIII: Returns) [*1,2&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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 67A inserted from 08/06/2020 vide Notification 38/2020 & 44/2020. [*2]
2. Rule 67A substituted from 01/07/2020 vide Notification 58/2020. Please refer Notification 38/2020 for text thereof before substitution. [*3]
3. Rule 67A re-substituted from 15/10/2020 vide Notification 79/2020. Please refer Notification 58/2020 for text thereof before substitution. [*1&2]
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