Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 67A, verbatim (show)
1[ Rule 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 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement 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 or nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.]
1. Substituted vide Notification No. 79/2020 - CT dated 15.10.2020 for "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."
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Nil-filing SMS eligibility 67A
Questions to answer on the file5 questions
SMS furnishing and mobile OTP verification 67A
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted vide Notification No. 79/2020 - CT dated 15.10.2020 for "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."[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 39 of the CGST Act, 2017 | this provision requires Section 39 of the CGST Act, 2017 | 67A "return under section 39" |
| Section 37 of the CGST Act, 2017 | this provision requires Section 37 of the CGST Act, 2017 | 67A "details of outward supplies under section 37" |
| Rule 62 | this provision requires Rule 62 | 67A Explanation "statement under rule 62" |
| Rule 61 | this provision requires Rule 61 | 67A "FORM GSTR-3B" |
| Rule 59 | this provision requires Rule 59 | 67A "FORM GSTR-1" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 79/2020-Central Tax | 15 October 2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. |
| Notification No. 58/2020-Central Tax | 1 July 2020 | Seeks to make eighth amendment (2020) to CGST Rules. |
Unsettled questions
The words of Rule 67A do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No additional silent question identified; unresolved evidence remains open and legal classification is reserved to the auditor where specified
See also
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Rule 62 of the CGST Rules, 2017: form and manner of submission of statement and return
References
- Central Board of Indirect Taxes and Customs. "Rule 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 79/2020-Central Tax, dated 15 October 2020: Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 67A on the CBIC tax information portal