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The Central Government amends the Central Goods and Services Tax Rules, 2017 to allow companies to furnish FORM GSTR-3B using an electronic verification code. Registered persons registered under the Companies Act, 2013 may furnish the return through an electronic verification code from 21 April 2020 to 30 June 2020. Registered persons required to furnish a Nil return in FORM GSTR-3B may also furnish the return through a short messaging service using the registered mobile number from a notified date.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 38/2020 – Central Tax
New Delhi, the $5^{\text{th}}$ May, 2020
G.S.R...(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: -
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
“Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the $21^{\text{st}}$ day of April, 2020 to the $30^{\text{th}}$ day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).”.
“67A. Manner of furnishing of return 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 for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
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 $19^{\text{th}}$ June, 2017, published vide number G.S.R. 610(E), dated the $19^{\text{th}}$ June, 2017 and last amended vide notification No. 30/2020 - Central Tax, dated the $3^{\text{rd}}$ April, 2020, published vide number G.S.R. 230 (E), dated the $3^{\text{rd}}$ April, 2020.
