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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Full Text of the Document

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....AND SERVICES TAX ACT, 2017. No. GST-1020 /C.R. 61 / Taxation-1.- In exercise of the powers conferred by section 168A of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the "said Act"), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government of Maharashtra, on the recommenda....