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

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..... nd Goods and Services Tax Act, 2017 (Aet No. 06 ) the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules. 2017, namely :- The Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2020 Short title and commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2020. (2) Save a .....

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..... ater, the following rule shall be inserted, namely: ' "67A. Manner 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 .....

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