The Government Notifies 8th June, 2020 as the date from which provisions relating to filing of NIL Return in Form GSTR-03B via SMS shall come into force.
Rule 67A of the CGST Rules 2017 / Rule 3 of CGST (Fifth Amendment) Rules, 2020 contains provisions in this regard.
Also read relevant post explaining Rule 67A
Click here to download Full Notification
(Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. I assume no responsibility therefore. In no event, we shall be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information.)
Mr. Setia is a CA by Profession and expert in the field of Indirect Taxation Based in Delhi. Rich experience of over 5 year.