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<h1>Nil return submission by SMS permitted, with registered mobile OTP verification enabling electronic filing of specified GST returns.</h1> For a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1, electronic furnishing includes submission via short messaging service using the registered mobile number, with the submission verified by a registered mobile number-based One Time Password facility; a Nil return means no entry in all Tables of the relevant form for the tax period.