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of <h1>Tamil Nadu Simplifies GST Filing: Use E-Verification for GSTR-3B and File Nil Returns via SMS Until June 30, 2020.</h1> The Government of Tamil Nadu has issued the Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2020, under the Tamil Nadu Goods and Services Tax Act, 2017. Effective from April 21, 2020, registered companies under the Companies Act, 2013, can file returns using FORM GSTR-3B verified through an electronic verification code until June 30, 2020. Additionally, a new rule allows registered persons to file a Nil return for a tax period via short messaging service using a registered mobile number, verified by a One Time Password. These amendments aim to simplify the return filing process.
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