CGST Rules - Central Goods and Services Tax Rules, 2017

3 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.

12 Rule 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.


  1. Inserted in Central Goods and Services Tax (Fifth Amendment) Rules, 2020, vide Notification No.38/2020 Central Tax (dated 05th May 2020) 

  2. Enforced with effect from June 8, 2020, vide CGST Notification No 44/2020. 

  3. Substituted in Central Goods and Services Tax (Eighth Amendment) Rules, 2020, vide Notification No.58/2020 Central Tax (dated 1sth July 2020)