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of <h1>Rajasthan GST Rules Amended: Rule 67A Enables Nil Returns via SMS with OTP Verification from Registered Mobile Numbers.</h1> The Rajasthan Government has issued the Eighth Amendment to the Rajasthan Goods and Services Tax Rules, 2017, effective from July 1, 2020. This amendment introduces a new rule, 67A, allowing registered taxpayers to submit Nil returns or Nil details of outward supplies via short messaging service (SMS) using their registered mobile number. The returns or details can be verified through a One Time Password (OTP) sent to the registered mobile number. A Nil return or Nil details indicate no entries in all tables of FORM GSTR-3B or FORM GSTR-1 for the specified tax period.
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