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of <h1>Manipur GST Rules Amended: File Nil Returns via SMS with OTP Verification u/r 67A, Effective July 2020.</h1> The Government of Manipur has issued the Manipur Goods and Services Tax (Eight Amendment) Rules, 2020, effective from July 1, 2020. This amendment modifies Rule 67A of the Manipur GST Rules, 2017, 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 SMS using a registered mobile number. The returns or details must be verified through a One Time Password sent to the registered mobile number.
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