Central Tax Notifications

CGST Notification 58/2020

Govt. allows taxpayers to file NIL #GST #GSTR1 returns through SMS method. Notification amends #CGST Rule 67A (with effect from 1st July, 2020).https://t.co/jTg3k9q7ls https://t.co/4x0JgPWLVe pic.twitter.com/rHKCDR2JU6

— GST Zen (@GSTZen) July 2, 2020

In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following rules further to
amend the Central Goods and Services Tax Rules, 2017, namely: –

1.

(1)
These rules may be called the Central Goods and Services Tax
(Eighth Amendment) Rules, 2020.
(2) They shall come into force from 1st July,2020.

1. In the Central Goods and Services Tax Rules,
   2017 (hereinafter referred to as the said rules), for
   the rule 67A,
   the following rule shall be substituted, namely:-

“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 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.”.