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<h1>Rule 67A: Submit Nil Return in FORM GSTR-3B via SMS, Effective June 8, 2020, u/s 164.</h1> The notification issued by the Ministry of Finance, Department of Revenue, under the Central Board of Indirect Taxes and Customs, announces the implementation of Rule 67A, which allows for the submission of a nil return in FORM GSTR-3B via SMS. This rule is enforced under the authority of section 164 of the Central Goods and Services Tax Act, 2017, and the Central Goods and Services Tax (Fifth Amendment) Rules, 2020. The provisions became effective on June 8, 2020, as per Notification No. 44/2020 - Central Tax.