Commencement of GST amendment rules enables nil GSTR return submission by SMS as an authorised compliance mechanism. The Government appoints a retrospective commencement date for specified provisions of the Kerala GST (Seventh Amendment) Rules, 2020, bringing into force the mechanism that permits furnishing a nil return in GSTR-3B by Short Message Service through rule 67A of the Kerala GST Rules, thereby implementing the GST Council's recommendation to allow SMS-based nil return submission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of GST amendment rules enables nil GSTR return submission by SMS as an authorised compliance mechanism.
The Government appoints a retrospective commencement date for specified provisions of the Kerala GST (Seventh Amendment) Rules, 2020, bringing into force the mechanism that permits furnishing a nil return in GSTR-3B by Short Message Service through rule 67A of the Kerala GST Rules, thereby implementing the GST Council's recommendation to allow SMS-based nil return submission.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
