Nil return submission by SMS enabled, allowing registered taxpayers to file outward-supply and periodic returns with mobile OTP verification. Rule 67A is substituted to allow a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish those Nil returns or details through short messaging service using the registered mobile number, with verification by a registered mobile number based One Time Password; Nil return means no entries in all Tables of the respective form for the tax period.