Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS

Last updated: 13 June 2020

 Notice Date : 09 June 2020

Ministry Of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) Notification No. 45/2020 Central Tax New Delhi, the 9th June, 2020 G.S.R. 360(E). -In exercise of the powers conferred by section 148 of theCentral Goods and Services Tax Act, 2017(12 of 2017), the G

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