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of <h1>Karnataka GST Act: Rule 67A Enables Nil Return Filing via SMS in FORM GSTR-3B from June 8, 2020.</h1> The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, has issued a notification to implement Rule 67A, allowing the submission of a nil return in FORM GSTR-3B via SMS. This notification, identified as 4-CA/2020, was issued on June 17, 2020, and designates June 8, 2020, as the effective date for these provisions. The notification was authorized by the Under-Secretary to the Government, Finance Department, and is part of the Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2020.
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