What does rule 67A regulate?

It regulates furnishing nil returns or statements through sms. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Rule 67A - Furnishing nil returns or statements through SMS

CGST Rules, 2017

ACTIVEDIRECT_OFFICIAL_RULE_PAGEindex,follow

Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Rule in 2 Minutes

Paragraph / test Professional meaning Eligible forms GSTR-3B, GSTR-1 and CMP-08 only as specified. Condition Every relevant table must be nil or blank. Authentication Registered mobile number and OTP are mandatory. Exceptions and

Exact operative text

For a registered person required to furnish a nil FORM GSTR-3B, nil FORM GSTR-1 or nil FORM GST CMP-08, electronic furnishing includes submission through short messaging service using the registered mobile number and verification through a mobile-number-based one-time password. For this purpose, a nil return, nil outward-supply statement or nil composition statement means that all tables in the relevant form contain nil or no entry.

Paragraph-wise decode

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

A professional first identifies whether the facts trigger rule 67A, fixes the relevant period, checks the mapped subordinate instruments and preserves evidence before filing or advising.

Professional alert

• Do not use the SMS route where any table has a reportable figure. • A nil supply month may still contain other entries; form-level eligibility must be checked.

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does rule 67A regulate?: It regulates furnishing nil returns or statements through sms. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

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