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.

Important Keyword: Section 164 CGST Act 2017, Rule 3 CGST Rules 2020, Notification No. 44/2020 – Central Tax.

[F. No. CBEC-20/06/16/2018-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 8th June, 2020

Notification No. 44/2020 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R      (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 (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 – Central Tax, dated the 5^th May, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 272(E), dated the 5^th May, 2020, the Government, hereby appoints the 8^th day of June, 2020, as the date from which the said provisions of the rules, shall come into force.

(Pramod Kumar)
Director,
Government of India

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