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Notification No. 44/2020 - Central Tax

Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.
  
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 44/2020 – Central Tax New Delhi, the 8th June, 2020 G.S.R. 357(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and Services Tax.......



Amendment made in below notification / circular:

5 May, 2020

Notification No. 38/2020 Central Tax


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