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of <h1>Himachal Pradesh GST Rules Amended: File Nil Returns via SMS with OTP Verification under New Rule 67A.</h1> The Himachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2020, effective from July 1, 2020, amends the 2017 GST Rules. Under the new Rule 67A, registered individuals required to file a Nil return or Nil details of outward supplies can now do so via short messaging service (SMS) using their registered mobile number. The process includes verification through a One Time Password (OTP) sent to the registered mobile number. This amendment facilitates simpler compliance for those with no entries in their GSTR-3B or GSTR-1 forms for a given tax period.
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