Notification No.: 58/2020 – Central Tax
Date of Notification: 1st July 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37 – Furnishing details of outward supplies
- Section 39 – Furnishing of returns
- Section 164 – Power to make rules
- CGST Rules, 2017 (Amended):
- Rule 67A – Manner of furnishing returns by SMS
Summary of Notification
Substitution of Rule 67A – Enabling Nil Return Filing via SMS for GSTR-3B & GSTR-1:
Through this Eighth Amendment to CGST Rules, the Government substitutes Rule 67A, allowing registered persons to furnish Nil returns or Nil outward supply details via SMS using their registered mobile number and OTP verification.
🧾 Applicable Forms:
- FORM GSTR-3B (Section 39) – for monthly summary return
- FORM GSTR-1 (Section 37) – for outward supplies
✅ “Nil” Return Definition:
Return with no entries in any of the tables of GSTR-3B or GSTR-1 for a tax period.
This rule facilitates compliance via mobile for taxpayers with zero activity in a tax period, easing the burden on the GST portal and enhancing accessibility.
