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.