CBIC vide Notification No. 44/2020-Central Tax dated 08.06.2020 notifies that GSTR-3B EVC Verification and furnishing of return by SMS are effective from 08.06.2020.
Effecting the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS has appointed the 8th day of June, 2020, as the date from which Rule 67A (Manner of furnishing of return by short messaging service facility ) shall come into force to allow the registered person to furnish a Nil return in FORM GSTR-3B for a tax period, through a short messaging service (SMS) using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility (OTP). For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.
Ministry Of Finance
(Department Of Revenue)
(Central Board Of Indirect Taxes And Customs)
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 (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 –Central Tax, dated the 5th 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 5th May, 2020, the Government, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force.
[F. No. CBEC-20/06/16/2018-GST]
PRAMOD KUMAR, Director
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