Returns & Filing

Manner of furnishing of return or details of outward supplies by short messaging service facility

Rule 67A of the CGST Rules

Chapter 8 – Returns Text as on 2026-09-05 Source CBIC

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A Nil GSTR-3B, a Nil GSTR-1 or a Nil CMP-08 may be filed by sending an SMS from the registered mobile number and confirming with the one-time password – no login needed.

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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."

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A provision rarely works alone. These are the ones it points to.

Section 37 Section 39 Rule 62

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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

rule 67Amanner of furnishing of return or details of outward supplies by short messaging service facility

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