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Atal Nagar, the 2lst htly 2020
NOTIFICATION
No. 58/2020- State Tax
No. F 10-63/2020|CTN(92).- In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely: -
l. (l) These rules may be called the Chhattisgarh Goods and Services Tax (Eighth Amendment) Rules, 2020.
(2) They shall deemed to have come into force from lst Ju1y,2020.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017 ftereinafter 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 anyhing contained in this Chapter, for a registered person who is required to furnish a Nil return wtder section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-I 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 retum or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility.
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-I, as the case may be.".
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWTVEDI, Principal Secretary