Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2020

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....f the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor, Himachal Pradesh, on the recommendations of the Council, hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2020.      (2) Save ....

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.... shall be inserted, namely:- "67A. Manner of furnishing of return by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service usi....