CBIC vide Notification No. 58/2020 – Central Tax dated July 01, 2020, makes further amendments in the Central Goods and Services Tax Rules, 2017. The following are the amendment made by CBIC are as hereunder:-
For the rule 67A of the CGST Rules, 2017, 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 the 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.”
Therefore, a registered person having Nil tax liability can file Nil Return in Form GSTR-1 (u/s 37 of CGST Act) and Form GSTR-3B (u/s 39 of CGST Act) for a tax period through a short messaging service using the registered mobile number based on One Time Password (OTP) facility.
Note: This amendment shall come into force with effect from July 01, 2020
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-58-central-tax-english-2020.pdf