Facility to File GSTR-3B via EVC and SMS

G.S.R. 272(E).—In exercise of the powers conferred by section 164 of the Central Goods and  Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the  Council, hereby makes the following rules further to amend the Central Goods and Services Tax  Rules, 2017, namely: - 1. (1) These rules may be called the Central Goods and Services Tax (Fifth Am…