CBIC vide Notification No. 38/2020 – Central Tax dated May 05, 2020, which makes further amendments in the Central Goods and Services Tax Rules, 2017. The following are the amendments made under the rules are as under:-
- In rule 26(1) i.e. Method of Authentication, after the provision of sub-rule 1, the following proviso has been inserted are as:- Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April 2020 to the 30th day of June 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC). Therefore, the registered person registered under Companies Act, 2013 is allowed to file the Form GSTR-3B during the period April 21, 2020 to June 30, 2020, through electronic verification code (EVC). This provision is effective from April 21, 2020.
- After rule 67, a new rule 67A i.e. Manner of furnishing of return by short messaging service facility is inserted in the following manner:-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 the 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.
Therefore, a registered person can file the Nil Return under section 39 i.e. Form GSTR-3B through SMS from his registered mobile number, to be verified based on the OTP facility. This rule 67A will effect from a date to be notified later.
The notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-38-central-tax-english-2020.pdf