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Filing of GSTR-1 Through SMS

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1)
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 58/2020 – Central Tax


New Delhi, the 1st July, 2020

G.S.R…(E). – In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely: –

  1. (1) These rules may be called the Central Goods and Services Tax (Eighth Amendment)
    Rules, 2020.
    (2) They shall come into force from 1
    st July,2020.
  2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
    rules), for the rule 67A, the following rule shall be substituted, namely:-
    “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.”.

[F. No. CBEC-20/06/08/2020-GST]
(Pramod Kumar)
Director, Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017,
published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide
notification No. 50/2020 – Central Tax, dated the 24.06.2020, published vide number G.S.R.
403 (E), dated the 24th June 2020.


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