Manner of furnishing of return (GSTR-3B) by short messaging service (SMS) facility

Manner of furnishing of return by short messaging service  (SMS) facility

CBIC vide Notification No. 44/2020-Central Tax dated 08.June,2020 notifies that FORM GSTR-3B EVC Verification and furnishing of return by SMS are effective from 08.June,2020.

Provisions of Rule 67A for furnishing a NIL Return in FORM GSTR-3B by SMS:- Effecting the provisions of Rule 67A  of GST Rule for furnishing a nil return in GSTR-3B by SMS has appointed the 8^th day of June, 2020, as the date from which Rule 67A (Manner of furnishing of return by short (SMS) messaging service facility ) shall come into force  to allow the  registered person to  furnish a Nil return in FORM GSTR-3B for a tax period, through a short messaging service (SMS) using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility (OTP). For the purpose of this rule, a Nil return shall mean a return under section 39 of GST Act for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 44/2020 – Central Tax

New Delhi, the 8 th June, 2020

G.S.R. ….(E).— In exercise of the powers conferred by section 164 of the (CGST Act) Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 3 of the CGST Central Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 – Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 272(E), dated the 5^th May-2020, the Government, hereby appoints the  8^th  day of June, 2020, as the date from which the said provisions of the GST rules, shall come into force.

[F. No. CBEC-20/06/16/2018-GST]

(Pramod Kumar)

Director, Government of India