The Central Board of Indirect Taxes and Customs (CBIC) on July 01, 2020 issues the Central Goods and Service Tax (Eighth Amendment) Rules, 2020 to further amend the Central Goods and Service Tax Rules, 2017.
A newRule 67A has been substituted related to “Manner of furnishing of return or details of outward supplies by short messaging service facility”, namely:-
“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.”
[Notification No. G.S.R. 426 (E)]
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