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    <title>Karnataka Goods and Services Tax (Fourth Amendment) Rules, 2020.</title>
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    <description>The Fourth Amendment permits companies registered under the Companies Act to furnish FORM GSTR-3B under section 39 verified by an Electronic Verification Code for the specified period, and inserts rule 67A allowing Nil returns in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number based One Time Password; Nil return is defined as a return with nil or no entry in all Tables of FORM GSTR-3B.</description>
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