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Rule 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.-

by | Aug 5, 2024 | GST | 0 comments

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Important Keyword: Section 39, section 37, rule 62, Notification No. 79/2020 – CT.

GST Rule 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.]

1. Substituted vide Notification No. 79/2020 – CT dated 15.10.2020 for “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.”

Read More: Notification No. 18/2017 – Integrated Tax (Rate): Integrated Goods and Services Tax exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – Integrated Goods and Services Tax exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Web Stories: Notification No. 18/2017 – Integrated Tax (Rate): Integrated Goods and Services Tax exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – Integrated Goods and Services Tax exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Official Income Tax Return filing website: https://incometaxindia.gov.in/