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of <h1>Rajasthan Finance Dept. introduces Rule 67A for SMS-based Nil return filing in Form GSTR-3B, effective June 8, 2020.</h1> The Government of Rajasthan's Finance Department has announced the implementation of Rule 67A, allowing taxpayers to file a Nil return in Form GSTR-3B via SMS. This provision, under the Rajasthan Goods and Services Tax Act, 2017, as amended by the Fifth Amendment Rules, 2020, is effective from June 8, 2020. The notification emphasizes the exercise of powers under section 164 of the Act to facilitate this simplified filing process for eligible taxpayers.
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