The Central Board of Indirect Taxes and Customs vide its notification dated 1st July 2020 has published the Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
The Amendment substitutes rule 67A providing the new manner of furnishing of return or details of outward supplies by short messaging service facility. 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 the 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.
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