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of <h1>Goa Amends GST Rules: File Nil Returns via SMS with New Rule 67A, Effective July 2020.</h1> The Government of Goa has amended the Goa Goods and Services Tax Rules, 2017, under the Goa Goods and Services Tax (Eighth Amendment) Rules, 2020, effective from July 1, 2020. The amendment introduces Rule 67A, allowing registered persons to submit Nil returns or Nil details of outward supplies 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. A Nil return or Nil details imply no entries in all tables of FORM GSTR-3B or FORM GSTR-1 for the relevant tax period.
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