<h1>Taxpayers Can Now File Nil Form GSTR-1 via SMS for Easier GST Compliance.</h1> A new facility has been introduced allowing taxpayers to file Nil Form GSTR-1 via SMS under the Goods and Services Tax (GST) framework. This initiative aims to simplify the compliance process for businesses with no sales or outward supplies to report in a given tax period. The SMS-based filing is expected to benefit small taxpayers by reducing the complexity and time involved in filing returns. This move is part of broader efforts to streamline GST compliance and enhance ease of doing business.