Manner of furnishing of return or details of outward supplies by short messaging service facility notified under Delhi Goods and Services Tax (Eighth Amendment) Rules, 2020

The Delhi Government has notified Delhi Goods and Services (Eighth Amendment) Rules, 2020 on July 07, 2021, effective from July 01, 2021. The Delhi Goods and Services (Eighth Amendment) Rules, 2020 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner:

  • In the Delhi Goods and Services Tax Rules, 2017, 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.


*Tanvi Singh, Editorial Assistant has put this story together.

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