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<h1>Sikkim Enables Nil GSTR-3B Return Filing via SMS u/r 67A of SGST Act 2017, Effective June 8, 2020.</h1> The Government of Sikkim, through its Commercial Taxes Division, has issued a notification under section 164 of the Sikkim Goods and Services Tax Act, 2017. This notification, dated June 8, 2020, enacts the provisions of Rule 67A, allowing taxpayers to furnish a nil return in FORM GSTR-3B via SMS. This rule is part of the State Goods and Services Tax (Fifth Amendment) Rules, 2020, initially notified on May 5, 2020. The provisions officially take effect from June 8, 2020.