Notification No.: 44/2020 – Central Tax
Date of Notification: 8th June 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 164 – Power to make rules
- CGST Rules, 2017 (as amended):
- Rule 3 of the Central Goods and Services Tax (Fifth Amendment) Rules, 2020
- Related Notification:
- Notification No. 38/2020 – Central Tax, dated 5th May 2020
Summary of Notification
Effective Date for Implementation of EVC Filing and SMS Filing Rules:
The Central Government appointed 8th June 2020 as the date of enforcement for provisions notified under Rule 3 of the CGST (Fifth Amendment) Rules, 2020, which were earlier issued via Notification No. 38/2020 dated 5th May 2020.
🔍 This operationalizes the new rule amendments which include:
- EVC-based filing of GSTR-3B for companies
- SMS-based filing of Nil returns (via Rule 67A)
This notification officially brings those enabling provisions into force.
