Nil return filing by SMS: Rule enables furnishing FORM GSTR-3B nil returns via SMS under Tripura GST notification. The notification appoints a commencement date for the rule permitting taxpayers to furnish a nil return in FORM GSTR-3B by SMS, implementing the SMS-based filing mechanism under the Tripura State Goods and Services Tax Act and the Fifth Amendment Rules as set out in the amendment notification dated the sixth of July, 2020.