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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Nil return submission by SMS enabled, allowing registered taxpayers to file outward-supply and periodic returns with mobile OTP verification.</h1> 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.

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