Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS - 44/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 10th June, 2020. Notification No. 44/2020-State Tax No.(GHN-49)GSTR-2020/S.164(58)TH: -In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with rule 3 of the Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide Government Notification, Finance Department No. (GHN42)GSTR-2020/S.164(57)-TH dated the 7 th May, 2020, Notification No. 38/2020 State Tax, the Government, hereby appoints the 8 th day of June, 2020, as the date from which the said provisions of the rules shall come into force. By order and in the name of Governor of Gujarat, Samir Joshi Under Secretary to Government