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    <title>Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS</title>
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    <description>Rule 67A permits furnishing a nil return in FORM GSTR-3B by SMS using the prescribed short message format and transmission channel. Notification No. 44/2020 - Central Tax appoints the commencement date for the relevant provision of the Fifth Amendment Rules, thereby bringing the SMS-based nil GSTR-3B filing mechanism into force.</description>
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      <description>Rule 67A permits furnishing a nil return in FORM GSTR-3B by SMS using the prescribed short message format and transmission channel. Notification No. 44/2020 - Central Tax appoints the commencement date for the relevant provision of the Fifth Amendment Rules, thereby bringing the SMS-based nil GSTR-3B filing mechanism into force.</description>
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