Circular No. ES/195/2020-21 11th June, 2020
To: Members of the Council
Sub: CBIC gives effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
We would like to inform you that CBIC has issued Notification No. 44/2020- Central Tax dated 8th June, 2020 seeking to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.
The Government hereby appoints 8th June, 2020, as the date from which the said provisions of the rules, shall come into force.
Members may please make a note of the above.