Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS - 44/2020 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 44/2020 Central Tax New Delhi, the 8th June, 2020 G.S.R. 357(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, Section 3, Sub-section (i), vide number G.S.R 272(E), dated the 5th May, 2020 , the Government, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force. [F. No. CBEC-20/06/16/2018-GST] PRAMOD KUMAR, Director