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<h1>Jharkhand GST Amendment 2020: File Returns via E-Verification; New Rule 67A Allows Nil Returns via SMS.</h1> The Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2020, effective from May 5, 2020, introduce changes to the Jharkhand Goods and Services Tax Rules, 2017. A new proviso allows companies registered under the Companies Act, 2013, to file returns via electronic verification code for the period from April 21, 2020, to June 30, 2020. Additionally, a new rule, 67A, permits the filing of Nil returns through SMS using a registered mobile number, verified by a One Time Password. These amendments aim to simplify the return filing process for registered persons.