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<h1>Nil GST filings via SMS allowed for registered persons for GSTR-3B, GSTR-1 or CMP-08, verified by OTP</h1> For a registered person required to file a Nil return in FORM GSTR-3B, Nil details of outward supplies in FORM GSTR-1, or a Nil statement in FORM GST CMP-08 for a tax period, electronic furnishing may be effected via short messaging service from the taxpayer's registered mobile number and must be verified by a mobile-number-based one-time password; a 'Nil' filing means every table in the relevant form contains no entries for that tax period.