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of <h1>Tamil Nadu GST Rules Amended: Nil Returns Can Now Be Filed via SMS with OTP Verification from July 2020.</h1> The Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2020, effective from July 1, 2020, amends the Tamil Nadu Goods and Services Tax Rules, 2017. The amendment introduces Rule 67A, which allows registered persons required to file a Nil return under section 39 in FORM GSTR-3B or Nil details of outward supplies under section 37 in FORM GSTR-1 to do so via short messaging service (SMS) using a registered mobile number. This process involves verification through a One Time Password (OTP) sent to the registered mobile number.
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