CBIC notifies Rule 67A, enables filing NIL GST return through SMS from June 08

Pursuant to announcement of facility of NIL GSTR-3B return filing via SMS, CBIC issues notification bringing into effect Central Goods and Services Tax (Fifth Amendment) Rules, 2020; Appoints June 08, 2020 as the date from which the said provision of the rules shall come into force : CBIC Notification...