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Haryana Goods and Services Tax (Sixth Amendment) Rules, 2020.

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..... the Governor of Haryana, on the recommendations of the Council, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely: 1. (1) These rules may be called the Haryana Goods and Services Tax (Sixth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 5th May, 2020. 2. I .....

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..... e inserted, namely: 67A. Manner of furnishing 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 reg .....

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