58/2020 -CT Rule 67A of CGST rules

58/2020 -CT: Amendment in Rule 67A for filing of GSTR 1 & GSTR 3b via SMS

Notification No. 58/2020 -CT New Delhi, the 1 st July, 2020.

“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.”.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June 2017 and last amended vide notification No. 50/2020 – Central Tax, dated the 24.06.2020, published vide number G.S.R. 403 (E), dated the 24th June 2020

Purpose of the notification 58/2020 -CT

58/2020 -CT is issued to extend the scope of rule 67A to GSTR 1 also. Now you can file GSTR 1 via SMS. This functionality was already provided for GSTR 3b from 8th June 2020. Rule 67A was inserted into CGST rule for that purpose. In the case of GSTR 1, it will start from the first week of July 2020. Only a NIL return can be filed using SMS. When there is no data in any table of return.  Read the stepwise process to file GST return via SMS here. 

Read & Download the notification

notfctn-58-central-tax-english-2020