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<h1>New Rule 67A Enables SMS Filing for Nil GST Returns Using Registered Mobile Number from July 1, 2020.</h1> The Central Goods and Services Tax (Eighth Amendment) Rules, 2020, effective from July 1, 2020, amends the Central Goods and Services Tax Rules, 2017. The amendment introduces Rule 67A, allowing registered individuals to submit Nil returns or Nil details of outward supplies for a tax period via short messaging service (SMS) using a registered mobile number. This process includes verification through a One Time Password (OTP) sent to the registered mobile number. A Nil return or Nil details refer to a tax period with no entries in all tables of FORM GSTR-3B or FORM GSTR-1.