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<h1>Bihar GST Rules Amended: Nil Returns Can Now Be Filed via SMS Using OTP Verification for Easy Compliance.</h1> The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2020, effective from July 1, 2020, amends the Bihar Goods and Services Tax Rules, 2017. The amendment introduces Rule 67A, allowing 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. Verification is completed through a One Time Password (OTP) sent to the registered mobile number. This facilitates electronic filing for returns with no entries.