Section 37: Furnishing details of outward supplies:

• Every registered person is required to furnish details of outward supplies made during a tax period.
• This is typically done through online filing of Form GSTR-1 within the prescribed due date.
• However, Rule 67A provides an alternative for specific cases:

Rule 67A: Manner of furnishing return or details of outward supplies by short messaging service facility:

• This rule applies to registered persons who need to GST act 2017file a Nil return under Section 39 (Form GSTR-3B) or Nil details of outward supplies under Section 37 (Form GSTR-1) for a tax period.
• In such cases, they can use the short messaging service (SMS) facility to furnish the Nil return or Nil details.
• To use this facility, the registered person needs to have a registered mobile number linked to their GST account.
• Upon submitting the required information through SMS, they will receive a One Time Password (OTP) for verification.
• Once verified, the Nil return or Nil details will be considered filed.

Important points to remember:

• Rule 67A only applies to Nil returns and Nil details of outward supplies.
• You cannot file regular returns (with entries) through SMS.
• Ensure your mobile number is linked to your GST account for SMS filing.
• Keep in mind the due dates for filing returns or details, even if using the SMS facility.

For further information:

• You can refer to the Central Board of Indirect Taxes and Customs (CBIC) website for official notifications and clarifications on GST filing procedures.
• Consult a chartered accountant or GST expert for guidance on specific situations and compliance requirements.

                                   EXAMPLE

Goods and Services Tax (GST) GST act 2017rules regarding furnishing returns and details of outward supplies through short messaging services (SMS) facility under sections 37 and 39 have been discontinued. This facility was available earlier for filing Nil returns (no transactions for the tax period) in Form GSTR-3B (Return) and Nil details of outward supplies in Form GSTR-1 (Details of outward supplies).

Therefore, providing specific examples for different states GST act 2017 wouldn’t be relevant with the current rules. As of now, all registered businesses under GST are required to electronically file GST act 2017 their returns and details of outward supplies through the GST portal, either directly or through a Facilitation Centre notified by the Commissioner.

                                 FAQ QUESTIONS

Q1. Who can file Nil returns or details of outward supplies through SMS facility?

You can file Nil returns or details of outward supplies through SMS facility under Rule GST act 201767A of the CGST Rules, 2017, if you are a registered person fulfilling the following conditions:

• You are required to file a Nil return in Form GSTR-3B for the tax period under Section 39.
• You have no entries in any of the tables in Form GSTR-3B or Form GSTR-1 for the tax period under Section 37.

Q2. What is the process for filing Nil returns or details of outward supplies through SMS?

To file Nil returns or details of outward supplies through SMS, follow these steps:

1. Send an SMS to the specified number (varies depending on your state) with the following format:

• RET <12-digit GSTIN> <Return Period>

For example, if your GSTIN is 12ABCYZ9876J1Z5 and the return period is October 2023, your SMS would be:

• RET 12ABCYZ9876J1Z5 102023

2. You will receive a One-Time Password (OTP) on your registered mobile number.
3. Reply to the SMS with the received OTP within 15 minutes.
4. Upon successful verification, you will receive a confirmation message that your Nil return or details of outward supplies have been filed.

Q3. Are there any deadlines for filing Nil returns or details of outward supplies through SMS?

The deadline for filing Nil returns or GST act 2017 details of outward supplies through SMS is the same as the deadline for filing regular returns in Form GSTR-3B and Form GST act 2017 GSTR-1. This is generally the 20th day of the month following the tax period.

Q4. What are the benefits of filing Nil returns or details of outward supplies through SMS?

Filing Nil returns or details of outward supplies through SMS offers several benefits:

• Convenience: It is a quick and easy way to file your returns without needing to access the GST portal.
• Accessibility: You can GST act 2017 file your returns from anywhere, even if you don’t have access to a computer or internet connection.
• Accuracy: The SMS filing process is designed to be error-proof, as it involves OTP verification.

Q5. Are there any risks associated with filing Nil returns or details of outward supplies through SMS?

While filing Nil returns or details of outward supplies through SMS is generally safe, there are a few things to keep in mind:

• Make sure you are sending the SMS to the correct number for your state.
• Ensure that your registered mobile number is active and receiving SMS messages.
• Keep the received OTP confidential and do not share it with anyone.

                                     CASE LAWS

There are not currently any reported case laws GST act 2017 specifically dealing with the manner of furnishing returns or details of outward supplies by short messaging service (SMS) facility under Sections 37 and 39 of the Goods and Services Tax (GST) Act, 2017. This is because Rule 67A, which allows for this method of filing nil returns or details of outward supplies, was only introduced in 2020.

However, there are some relevant provisions and points to consider:

Rule 67A of the CGST Rules:

• This rule permits registered persons having nil returns under Section 39 (GSTR-3B) or nil details of outward supplies under Section 37 GST act 2017 (GSTR-1) to use SMS for filing instead of the electronic portal.
• The return or details must be verified through a registered mobile number based One-Time Password (OTP) facility.
• This applies only to nil returns or details, meaning no entries in any tables of the respective forms.

Case Laws on related aspects:

• Penalty for late filing: Though no specific case laws exist on SMS filing, various judgments have upheld the late fee provisions for delayed filing of GSTR-3B and GSTR-1 under Sections 47 and GST act 2017 49 of the CGST Act.
• Extension of time limit: While Rule 67A doesn’t mention extension of time for SMS GST act 2017 filing, some case laws have dealt with time extensions granted by the Commissioner for filing GSTR-3B and GSTR-1 under specific circumstances.