Notification No. 44/2020
Date: June 8, 2020
Subject: Appointment of date for enforcement of Nil GSTR-3B filing through SMS
Description:
Appoints 08 June 2020 as the date from which provisions enabling Nil GSTR-3B filing by SMS come into force. Operationalises the relevant rules introduced through the Fifth Amendment to CGST Rules. Enables OTP-based verification for Nil returns.
Effective Date: 08.06.2020
Previous Notification: Notification No. 38/2020 – Central Tax dated 05.05.2020
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