Notification 44/2020 - Central Tax
Date: June 8, 2020
Effective From: June 8, 2020
Subject
Gives effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
Content
G.S.R. ....(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 – Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary, Part II,…