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

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..... section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2020. (2) Save as otherwis .....

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..... r 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 using the registered mobile number and the said ret .....

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