Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2020.

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....17 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council, hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2020.     (2) Save as otherwise provided in these rules shall be deemed to have come into forc....

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.... 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 using the registered mobile number and the said return shall be verified by a register....