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 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the 1 These words were substituted for the words The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers by Notification No. 1023/ C.R.44(2)/ Taxation-1, (Notification No.
38/2023, Amendment-2023), dated 4th September, 2023, (w.e.f. 1st October, 2013).
2 These words, letters and figure “in Part C of FORM GSTR-2A” were deleted by Notification No. GST-1019/C.R.
71/ Taxation-1, dated 28% June 2019 (Fourth Amendment-2019, Notification No. 31/2019) (w.e.f. 28 June 2019).
3 The words “the due date of’ were deleted by Notification No. GST-1019/C.R. 71/ Taxation-1, dated 28% June 2019 (Fourth Amendment-2019, Notification No. 31/2019) (w.e.f. 28% June 2019).
# These words were inserted by Notification No. GST-1019/C.R. 71/Taxation-1, dated 28 June 2019 (Fourth Amendment-2019, Notification No. 31/2019) (w.e.f. 28t June 2019).
5 This rule was inserted by Notification No.GST-1020/C.R.48/Taxation-1 (Notification No.38/2020 Fifth Amendment 2020) dated 13th May 2020 (w.e.f. 8.6.2020 by Not. No. 44/2020- State Tax dt. 2274 June 2020) and substituted by Notification No. GST-1020/C.R.-72 /Taxation-1 (Notification No. 58/2020 Eighth Amendment 2020) dated 8th July 2020 (w.e.f. 1= July 2020). Prior to substitution this rule read 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.
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.” And again this rule was substituted by Notification No. GST-1020/C.R.97C/Taxation-1 [Notification No. 79/2020, Twelfth Amendment 2020 dated 234 October 2020) (w.e.f. 15% October 2020). Prior to substitution this rule read as under:
“67A. Manner of furnishing of return 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 for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Explanation—For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.” 157 details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement 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 or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.]
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