CGST Rules – Central Goods and Services Tax Rules, 2017

⁴ “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 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.”

³ 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.

^{1 2} Rule 67A – Manner of furnishing of return 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 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.