Manner of furnishing of return by short messaging service (SMS) facility CBIC vide Notification No. 44/2020-Central Tax dated 08.June,2020 notifies that FORM GSTR-3B EVC Verification and furnishing of return by SMS are effective from 08.June,2020. Provisions of Rule 67A for furnishing a NIL Return in FORM GSTR-3B by SMS:- Effecting the provisions of Rule 67A […]
