Facility to Furnish Nil Return vide SMS Given to Composition Taxpayers

CBIC vide Notification no. 79/2020-CT dated 15th October, 2020, has substituted Rule 67A whereby now composition taxpayers can also file Nil statement in FORM GST

CMP-08 for a tax period through SMS.  Earlier the said facility was available to normal taxpayers for filing of GSTR-1 & GSTR-3B only.

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