CBIC notifies GST Rule 67A which specifies Manner of furnishing of return or details of outward supplies (Form GSTR 3B) by short messaging service (SMS) facility. Central Goods and Services Tax (Eighth Amendment) Rules, 2020. Notification No. 58/2020 – Central Tax Dated: 1st July, 2020.
Filing of Nil GSTR-1 by SMS
Manner of furnishing of GSTR-1 by short messaging service facility:
NIL details of outward supplies under section 37 in GSTR 1 can be filled through short messaging service (SMS). For this, Rule 67A substituted in CGST Rules, 2017 vide Notification No. 58/2020 – Central Tax dated 1st July 2020
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 GSTR3B or FORM GSTR-1, as the case may be.
Rule 67A substituted as under:
“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.”
A taxpayer may now file NIL Form GSTR-1, through an SMS, apart from filing it through online mode, on GST Portal. To file NIL Form GSTR-1 through SMS, the taxpayer must fulfil following conditions:
- They must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
- They have valid GSTIN.
- Phone number of Authorized signatory is registered on the GST Portal.
- No data should be in saved or submitted stage for Form GSTR-1 on the GST Portal, related to that respective month.
- NIL Form GSTR-1 can be filed anytime on or after the 1st of the subsequent month for which the return is to be filed.
- Taxpayer should have opted for the filing frequency as either monthly or quarterly.
NIL Form GSTR-1 for a tax period must be filed by the taxpayer if:
- There are no Outward Supplies (including supplies on which tax is to be charged on reverse charge basis, zero rated supplies and deemed exports) during the month or quarter for which the return is being filed.
- No Amendments is to be made to any of the supplies declared in an earlier return.
- No Credit or Debit Notes to be declared/amended.
- No details of advances received for services to be declared or adjusted.
Steps to File Nil Form GSTR 1 through SMS is as below:
- Send SMS to 14409 number to file Nil Form GSTR-1 – NIL space Return Type spaceGSTIN space Return Period
- For Monthly Filing for Tax Period April 2020: NIL R1 07AQDPP8277H8Z6042020
- For Quarterly Filing for Tax Period Apr-Jun 2020: NIL R107AQDPP8277H8Z6 062020
- Send SMS again on the same number 14409 with Verification Code (For Example: Verification Code received here is 324961) to confirm filing of Nil FormGSTR-1.- CNF space Return Type space Code – CNF R1 324961
- After successful validation of “Verification Code”, GST Portal will send back ARN to same mobile number and on registered e-mail ID of the taxpayerto intimate successfulNil filing of Form GSTR-1 .
All authorized representatives, for a particular GSTIN can file NIL Form GSTR-1 through SMS.
Ministry Of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi,
Notification No. 58/2020 – Central Tax
Dated: 1st July, 2020
G.S.R. 426(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
(2) They shall come into force from 1st July,2020.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for the rule 67A, 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 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.”.
[F. No. CBEC-20/06/08/2020-GST] PRAMOD KUMAR, Director
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.
