Central Goods and Services Tax Amendment:

Introduction of Eighth Amendment Rules: New rules titled Central Goods and Services Tax (Eighth Amendment) Rules, 2020 introduced. Effective from July 1, 2020.

Rule 67A Substitution: Rule 67A amended to facilitate return filing via short messaging service (SMS) for nil returns. Applies to registered persons required to furnish nil returns in FORM GSTR-3B or nil details of outward supplies in FORM GSTR-1.

SMS Facility for Nil Returns: Nil returns can now be furnished through SMS using the registered mobile number. Verification via One Time Password (OTP) from the registered mobile number.

Definition of Nil Return: Nil return or nil details of outward supplies defined as returns with no entry in all tables of FORM GSTR-3B or FORM GSTR-1.

Issued by Pramod Kumar: Director, Government of India.

Publication and Amendment History: Principal rules published in the Gazette of India. Last amended by notification No. 50/2020 - Central Tax, dated June 24, 2020.

By: Pramod Kumar, Director to the Government of India.