Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.
Notification of Commencement Date for GST Rule Amendments (Section 164)
The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes and Customs, has issued Notification No. 44/2020 – Central Tax on June 8, 2020. This notification declares the enforcement of certain provisions under the Central Goods and Services Tax Act, 2017, specifically under Section 164, which are further detailed in the Central Goods and Services Tax (Fifth Amendment) Rules, 2020. Initially announced through Notification No. 38/2020 – Central Tax on May 5, 2020, these rules were published in the Gazette of India. The notification confirms that the amendments will officially take effect from June 8, 2020. This action is part of the government's ongoing efforts to implement and update the GST framework effectively. The notification is signed by Pramod Kumar, Director of the Government of India, under the reference number CBEC-20/06/16/2018-GST.
Note: It is an AI generated summary for reference purpose only.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 44/2020 – Central Tax
New Delhi, the 8th June, 2020
G.S.R….(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 – Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 272(E), dated the 5th May, 2020, the Government, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force.
