Rules 67A and 68 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 67A allows a registered person who has nothing to report for a tax period to furnish a nil FORM GSTR-3B, nil details of outward supplies in FORM GSTR-1 or a nil statement in FORM GST CMP-08 through a short messaging service using the registered mobile number, verified by a one time password. Rule 68 provides the notice in FORM GSTR-3A to a registered person who fails to furnish a return.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
For a tax period in which there is nil or no entry in all the Tables of FORM GSTR-3B, FORM GSTR-1 or FORM GST CMP-08, furnishing electronically includes furnishing through a short messaging service using the registered mobile number, verified by a registered mobile number based One Time Password facility. Rule 68 provides that a notice in FORM GSTR-3A is issued electronically to a registered person who fails to furnish a return under section 39, 44, 45 or 52.
The sections behind the rules
Rule 67A touches the return provisions in sections 37 and 39: see sections 37 to 39 of the CGST Act: GSTR-1 and GSTR-3B. Rule 68 carries out section 46 of the Act, which deals with notice to return defaulters: see section 46 of the CGST Act: notice to return defaulters. If you have nil returns outstanding or have received a notice for a missing return, our GST return filing service can clear them.
Rule 67A: nil return through a short messaging service
The footnote records that rule 67A was substituted by Notification No. 79/2020 - CT dated 15.10.2020; earlier versions are quoted in the footnote and are not law.
"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 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility."
Taking the sentence apart:
- Override. "Notwithstanding anything contained in this Chapter".
- Who. A registered person required to furnish a nil return under section 39 in FORM GSTR-3B, a nil details of outward supplies under section 37 in FORM GSTR-1, or a nil statement in FORM GST CMP-08, for a tax period.
- What it does. Any reference to electronic furnishing includes furnishing through a short messaging service using the registered mobile number.
- Verification. By a registered mobile number based One Time Password facility.
The Explanation: what is nil
"For the purpose of this rule, a nil return or nil details of outward supplies or nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be."
The test is nil or no entry in all the Tables of the Form concerned for the tax period. A Form with an entry in any Table is not nil for the purposes of the rule. The statement under rule 62 is the one in FORM GST CMP-08; see rule 62: CMP-08 and GSTR-4 composition returns.
Rule 68: notice to non-filers of returns
"A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52."
- Who. A registered person who fails to furnish a return under section 39, section 44, section 45 or section 52.
- What. A notice in FORM GSTR-3A.
- How. Electronically.
- When. The rule prints no period.
The four sections are the monthly or quarterly return (section 39), the annual return (section 44; see section 44: GSTR-9 annual return), the final return (section 45; see section 45: final return) and the statement of tax collected at source by the e-commerce operator (section 52).
The rule says "shall be issued". The consequence of not responding, and the procedure after the notice, are in the Act (section 46 and, for assessment, section 62) and are not in rule 68.
The two rules side by side
| Feature | Rule 67A | Rule 68 |
|---|---|---|
| Subject | Nil return, details or statement through short messaging service | Notice to non-filers |
| Applies to | Nil FORM GSTR-3B, nil FORM GSTR-1 details, nil FORM GST CMP-08 statement | Failure to furnish return under section 39, 44, 45 or 52 |
| Form | FORM GSTR-3B, FORM GSTR-1, FORM GST CMP-08 | FORM GSTR-3A |
| Method | Short messaging service using the registered mobile number; verified by One Time Password | Issued electronically |
| Defined | Nil = nil or no entry in all the Tables | Not applicable |
Who does what
| Who | What | Form | Rule |
|---|---|---|---|
| Registered person with a nil return, details or statement for a tax period | May furnish through short messaging service using the registered mobile number | FORM GSTR-3B, FORM GSTR-1 or FORM GST CMP-08 | 67A |
| Registered person | Verifies by a registered mobile number based One Time Password facility | Same | 67A |
| Proper officer | Issues the notice electronically to a registered person who fails to furnish return under section 39, 44, 45 or 52 | FORM GSTR-3A | 68 |
A worked example
Evergreen Ceramics, an invented trader, made no outward supplies in a tax period and has no entry in any Table of FORM GSTR-1 or FORM GSTR-3B for the period. Under rule 67A, because the details are nil or no entry in all the Tables, it may furnish the nil details of outward supplies and the nil return by a short messaging service from its registered mobile number, verified by the One Time Password facility. If the same period showed even a small entry in one Table of FORM GSTR-3B, the return would not be nil for the purpose of the rule.
A different taxpayer, Sapphire Printing Works, an invented firm, fails to furnish its return under section 39 for several periods. Under rule 68, a notice in FORM GSTR-3A is issued to it electronically. The notice does not itself reduce or remove the obligation to file; the Act's provisions on the follow-up apply.
Points to watch
- All the Tables. Nil means nil or no entry in all of them.
- Only three Forms. FORM GSTR-3B, FORM GSTR-1 and FORM GST CMP-08.
- Registered mobile number. Both the sending and the verification use it.
- Notice under rule 68 covers four sections. Sections 39, 44, 45 and 52.
- Other conditions. Whether a late fee applies to a nil return is a matter for the Act and notifications, which are not in the sources consulted and are not stated here; see section 47: late fee.
Need help with nil returns or a non-filer notice?
Nil does not mean nothing to do: the test is strict, and a missed return can lead to a notice. We confirm that a period qualifies as nil, file it, and answer any notice in FORM GSTR-3A. See our GST return filing service.
Key takeaways
- Rule 67A: nil FORM GSTR-3B, nil FORM GSTR-1 details and nil FORM GST CMP-08 statement may be furnished through short messaging service using the registered mobile number, verified by a One Time Password.
- Nil means nil or no entry in all the Tables of the Form.
- Rule 68: a notice in FORM GSTR-3A is issued electronically to a registered person who fails to furnish a return under section 39, 44, 45 or 52.
- Rule 67A was substituted by Notification No. 79/2020 - CT dated 15.10.2020.
- Neither rule prints a late fee or a period.
Read next
- Rule 80 of the CGST Rules, 2017: annual return and self-certified reconciliation statement
- Rules 67 and 78 of the CGST Rules, 2017: statement by e-commerce operator
- Section 46 of the CGST Act, 2017: notice to return defaulters
- Rule 62: CMP-08 and GSTR-4 composition returns
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.