Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2020

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..... f 2017), the State Government, on the recommendations Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Rajasthan Goods and Services Tax (Fifth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as the s .....

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..... o 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 return shall be verified by a registered mobile number based One Time Password facility. Explanation - For the purpose of this rule, a Nil return shall mean a .....

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