{"id":251263,"date":"2021-07-14T19:15:12","date_gmt":"2021-07-14T13:45:12","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=251263"},"modified":"2021-07-14T16:02:17","modified_gmt":"2021-07-14T10:32:17","slug":"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","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/14\/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\/","title":{"rendered":"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"},"content":{"rendered":"<p style=\"text-align: justify;\">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:<\/p>\n<ul style=\"text-align: justify;\">\n<li>In the Delhi Goods and Services Tax Rules, 2017, for the rule 67A, the following rule shall be substituted, namely: \u2014<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #008080;\">67A. Manner of furnishing of return or details of outward supplies by short messaging service facility. &#8211;<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #008080;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<hr \/>\n<p><span style=\"color: #800000;\">*Tanvi Singh, Editorial Assistant has put this story together.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Delhi Government has notified Delhi Goods and Services (Eighth Amendment) Rules, 2020 on July 07, 2021, effective from July 01, 2021. <\/p>\n","protected":false},"author":121,"featured_media":236103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-251263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>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 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/14\/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\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"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\" \/>\n<meta property=\"og:description\" content=\"The Delhi Government has notified Delhi Goods and Services (Eighth Amendment) Rules, 2020 on July 07, 2021, effective from July 01, 2021.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/14\/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\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-14T13:45:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Prachi Bhardwaj\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" 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Department, Delhi has issued the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017. The Rules to come into force from September 24, 2021. Key Amendments: In Rule 10 A which specify \u201cFurnishing\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":257821,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/27\/delhi-goods-and-services-tax-fourteenth-amendment-rules-2020\/","url_meta":{"origin":251263,"position":1},"title":"Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020","author":"Prachi Bhardwaj","date":"November 27, 2021","format":false,"excerpt":"The National Capital Territory of Delhi has notified the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020 vide notification dated November, 2021. 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The Delhi Goods and Services (Seventh Amendment) Rules, 2020 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner: \u00a0 S.No. Section under which composition\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":247836,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/04\/central-goods-and-services-tax-second-amendment-rules-2021\/","url_meta":{"origin":251263,"position":3},"title":"Central Goods and Services Tax (Second Amendment) Rules, 2021","author":"Bhumika Indulia","date":"May 4, 2021","format":false,"excerpt":"The Government, on the recommendations of the Council, makes the Central Goods and Services Tax (Second Amendment) Rules, 2021 in order to amend the Central Goods and Services Tax Rules, 2017. In the Central Goods and Services Tax Rules, 2017, in Rule 26 relating to Method of Authentication, the following\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":280523,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/28\/ministryoffinance-notified-centralgoodsandservicestaxfifth-amendmentrules2022-to-amend-centralgoodsandservicestaxrules2017-legal-update-research-news\/","url_meta":{"origin":251263,"position":4},"title":"CBIC notifies CGST (Fifth Amendment) Rules, 2022","author":"Editor","date":"December 28, 2022","format":false,"excerpt":"\u00a0 \u00a0 On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to amend the Central Goods and Services Tax Rules (\u2018CGST Rules\u2019), 2017. These rules came into effect on 26-12-2022. Key Points: In Rule 8, sub-rule (4-B) has been inserted which\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-15-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":251054,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/09\/delhi-goods-and-services-tax-tenth-amendment-rules-2020\/","url_meta":{"origin":251263,"position":5},"title":"Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020","author":"Bhumika Indulia","date":"July 9, 2021","format":false,"excerpt":"The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, makes Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020 to amend the Delhi Goods and Services Tax Rules, 2017. In the Delhi Goods and Services Tax Rules, 2017, in rule 8 relating to\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/251263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=251263"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/251263\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236103"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=251263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=251263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=251263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}