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    <title>Manner of furnishing of return or details of outward supplies by short messaging service facility</title>
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    <description>Registered persons required to furnish a Nil return, Nil details of outward supplies, or a Nil statement may submit those filings via short messaging service using the registered mobile number, with the submission verified by a registered-mobile-number based One Time Password facility; Nil means a tax period with no entries in any table of the relevant form.</description>
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