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of <h1>Himachal Pradesh Allows Nil Return Filing via SMS u/r 67A for GSTR-3B, Effective June 2020.</h1> The notification from the Excise and Taxation Department of Himachal Pradesh, dated October 8, 2020, announces the implementation of Rule 67A, allowing taxpayers to furnish a nil return in FORM GSTR-3B via SMS. This is in accordance with the Himachal Pradesh Goods and Services Tax Act, 2017, and the fifth amendment rules of 2020. The provisions are effective from June 8, 2020, as authorized by the Governor of Himachal Pradesh.
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