Notification No. 58/2020
Date: July 1, 2020
Subject: CGST (Eighth Amendment) Rules, 2020 – Filing of NIL returns through SMS facility.
Description:
This notification substitutes Rule 67A of the CGST Rules, 2017 to allow furnishing of NIL GSTR-3B and NIL GSTR-1 through SMS using registered mobile number and OTP verification. The amendment simplifies compliance for small taxpayers with no transactions during a tax period. It promotes ease of compliance through mobile-based filing.
Amendment:
This notification amends notification No. 3/2017