Notification 38/2020 - Central Tax
Date: May 5, 2020
Effective From: May 5, 2020
Subject
Facility to File GSTR-3B via EVC and SMS
Content
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…