Date: 2020-07-01Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 12 of 2017 the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules 2017
This notification, No. 58/2020 – Central Tax, dated July 1, 2020, introduces the Central Goods and Services Tax Eighth Amendment Rules, 2020. It amends the Central Goods and Services Tax Rules, 2017, specifically by substituting rule 67A. The amendment allows registered persons required to furnish a Nil return under section 39 in FORM GSTR-3B or Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period to do so through a short messaging service (SMS) using their registered mobile number. This furnishing will be verified by a registered mobile number based One Time Password (OTP) facility. The amendment defines a Nil return or Nil details of outward supplies as 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 applicable. The notification is issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, and is effective from July 1, 2020. The Director, PRAMOD KUMAR, is the contact person (F. No. CBEC-2006/08/2020-GST). The principal rules were initially published on June 19, 2017, vide notification No. 3/2017-Central Tax, G.S.R. 610(E), and last amended on June 24, 2020, vide notification No. 50/2020-Central Tax, G.S.R. 403(E).
Key Entities Referenced
Central Board of Indirect Taxes and Customs: A government organisation responsible for the formulation of policy concerning indirect taxes like Customs duty, Central Excise, Service Tax and Goods and Services Tax (GST).
Ministry of Finance: A ministry of the Government of India concerned with the economy of India, serving as the Indian Treasury.
Central Goods and Services Tax Act, 2017: An act of the Parliament of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017, providing detailed procedures and regulations for GST implementation.
Central Goods and Services Tax Eighth Amendment Rules, 2020: An amendment to the Central Goods and Services Tax Rules, 2017.
FORM GSTR3B: A monthly self-declaration in which the taxpayer declares their summary GST liabilities.
FORM GSTR1: A monthly or quarterly statement of outward supplies to be furnished by all registered taxable persons.
PRAMOD KUMAR: Director in the CBEC (Central Board of Indirect Taxes and Customs), signatory of the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01072020-220314
xxxGIDHxxx
CG-DL-E-01072020-220314
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 324] नई दिल्ली, बुधिार, िुलाई 1, 2020/आषाढ़ 10, 1942
No. 324] NEW DELHI, WEDNESDAY, JULY 1, 2020/ASADHA 10, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड)
अजधसचू ना
नई दिल्ली, 1 िुलाई, 2020
सख्ं या 58/2020-केंद्रीय कर
सा.का.जन. 426(अ).—केन्द द्रीय सरकार, केन्द द्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की
धारा 164 द्वारा प्रित् त िजत यों का प्रयोग करत े हुए, पररषि की जसफाररिों पर, केन्द द्रीय माल और सेिा कर जनयम,
2017 का और संिोधन करने के जलए जनम्न जलजखत जनयम बनाती ह,ै अर्ाडत् :--
1. (1) इन जनयमों का संजक्षप्त नाम केन्द द्रीय माल और सेिा कर (आठिा ाँ संिोधन) जनयम, 2020 ह ै।
(2) ये 1 िलु ाई 2020 स े प्रिृत्त होंगे।
2. केन्द द्रीय माल और सेिा कर जनयम, 2017 (जिसे इसके पश् चात उत जनयम कहा गया ह)ै के जनयम 67क के
स्ट्र्ान पर जनम्न जलजखत जनयम अंत:स्ट् र्ाजपत दकया िाएगा, अर्ाडत् :--
2941 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“67क. लघ ु संिेि सेिा सुजिधा के द्वारा जििरणी या िािक आपूर्तडयों का ब्यौरा प्रस्ट् तुत करन े का प्रबंध - इस अध् याय म ें
दकसी भी बात के होते हुए भी, ऐसे रजिस्ट् रीकृत व् यजत के मामले म ें जिसे धारा 39 के अतं गतड प्ररूप िीएसटीआर-3ख
म ें दकसी कर अिजध की ‘िून्द य’ जििरणी भरना अपेजक्षत हो या जिसका धारा 37 अतं गतड के प्ररूप िीएसटीआर-1 म ें
दकसी कर अिजध का िािक आपूर्तडयों का ब्यौरा िन्दू य हो, इलेर ाजनक तरीके स े भरे िान े के दकसी भी संिभड म ें उत
जििरणी या िािक आपूर्तडयों का ब्यौरा को रजिस्ट् रीकृत मोबाइल का प्रयोग करके लघ ु संििे सेिा के माध् यम स े भरे
िाने की बात भी िाजमल होगी और उत जििरणी या िािक आपूर्तडयों के ब्यौरे का सत् यापन उसके रजिस्ट् रीकृत
मोबाइल नंबर आधाररत ‘िन टाइम पासिडड’ की सुजिधा के आधार पर दकया िाएगा।
स्ट् पष्ट ीकरण:- इस जनयम के प्रयोिन के जलए, ‘िून्द य’ जििरणी या िून्दय िािक आपूर्तडयों के ब्यौरे का मतलब, दकसी कर
अिजध के जलए, धारा 39 के अधीन कोई ऐसी जििरणी ह ैया धारा 37 के अधीन कोई ऐसी िािक आपूर्तडयों का ब्यौरा
ह,ै जिसम ें प्ररूप िीएसटीआर-3ख या प्ररूप िीएसटीआर-1 की सभी सारणी म ें िन्दू य ििाडया गया हो या उसम ें कोई
प्रजिजष्ट ना हो, िैसी भी जस्ट्र्जत हो ।” ।
[फा. स.ं सीबीईसी-20/06/08/2020–िीएसटी]
प्रमोि कुमार, जनिेिक
रटप्पण: मलू जनयम सा.का.जन. 610(अ), तारीख 19 िून, 2017 द्वारा प्रकाजित अजधसूचना स.ं 03/2017-केन्द द्रीय
कर,तारीख 19 िून, 2017 द्वारा भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित दकय े गए
और सा.का.जन. संख् या 403(अ), तारीख 24 िून, 2020 द्वारा प्रकाजित अजधसूचना स.ं 50/2020-केन्द द्रीय कर, तारीख
24 िून, 2020 द्वारा अंजतम सिं ोधन दकया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 1st July, 2020
No. 58/2020 – Central Tax
G.S.R. 426(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the
following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -
1. (1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
(2) They shall come into force from 1st July,2020.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for the rule 67A,
the following rule shall be substituted, namely:-
“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
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.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
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.”.
[F. No. CBEC-20/06/08/2020-GST]
PRAMOD KUMAR, Director
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated
the 19th June, 2017 and last amended vide notification No. 50/2020 - Central Tax, dated the 24.06.2020, published
vide number G.S.R. 403 (E), dated the 24th June 2020.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.