Central Goods and Services Tax (Fifth Amendment) Rules, 2020.

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..... 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 Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into for .....

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..... of return by short messaging service facility. - Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be .....

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