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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>The Government, invoking executive power under the Maharashtra GST framework and an amendment to the rules, appoints the 8th day of June, 2020 as the date from which the provision permitting taxpayers to furnish a nil return in FORM GSTR-3B by SMS shall come into force, thereby operationalising the SMS-based mechanism for nil return compliance under the State GST regime.</description>
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      <description>The Government, invoking executive power under the Maharashtra GST framework and an amendment to the rules, appoints the 8th day of June, 2020 as the date from which the provision permitting taxpayers to furnish a nil return in FORM GSTR-3B by SMS shall come into force, thereby operationalising the SMS-based mechanism for nil return compliance under the State GST regime.</description>
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