Rule 67A nil-return SMS filing authorised, enabling taxpayers to submit FORM GSTR-3B nil returns via SMS. The notification appoints the commencement date to give effect to Rule 67A, enabling furnishing of a nil return in FORM GSTR-3B by SMS, and confirms that the relevant amendment under the Fifth Amendment Rules is operative from the specified date, thereby establishing the SMS-based mechanism for electronic submission of nil returns.