Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS

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....rtment of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 44/2020 - Central Tax New Delhi, the 8th June, 2020 G.S.R. 357(E).- In exercise of the powers conferred by section....