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CBIC notifies manner of furnishing Return or details of Outward Supplies by SMS facility: CGST (12th Amendment) Rules, 2020 [Read Notification]

CBIC - notifies manner - furnishing Return - Outward Supplies - SMS facility - CGST (12th Amendment) Rules - taxscan

The Central Board of Indirect Taxes and Customs (CBIC) notified the manner of furnishing return or details of outward supplies by short messaging service facility.

The Board seeks to amend the Central Goods and Services Tax Rules, 2017 and the amendment came to be known as the Central Goods and Services Tax (Twelveth Amendment) Rules, 2020.

The notification while elaborating on the manner of furnishing return or details of outward supplies by short messaging service facility said that 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.

In the said rules, with effect from the 20th day of March, 2020, in rule 138E, after the third proviso, the “provided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period February, 2020 to August, 2020,” proviso shall be inserted.

In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words “Total value”, the words “Rate of Tax” shall be substituted.

The Board also notified the Form GSTR-2A in respect of  details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers).

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