The Central Board of Indirect Taxes & Customs (CBIC) vide its Notification no.58/2020-CT dated 1st July 2020 has enabled to file returns under form GSTR-1 and GSTR-3B through Short Messaging Service (SMS) facility.
CBIC has substituted Rule 67A of CGST Rules, 2017 namely “67A. Manner of furnishing of return or details of outward supplies by short messaging service facility." which prescribes that 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 through an SMS using the registered mobile number and such return shall be verified by the registered mobile number through One Time Password (OTP) facility.
Earlier, CBIC had allowed the filing of "Nil" GSTR-3B through SMS facility. This Notification amends the CGST Rules, 2017 by bringing in the Eighth Amendment and shall come in force from 1st July 2020. With this Amendment, filing of "Nil details of Outward Supplies" under GSTR-1 can be filed through SMS facility.
Note: It is to be noted that a Nil Return or Nil details of Outward Supplies shall mean a return that has No or Nil Entry in all tables.
Source: www.gstcouncil.gov.in
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