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    <title>Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS</title>
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    <description>Provision instituting Rule 67A establishes a procedure for furnishing a nil return in FORM GSTR-3B by SMS as an acceptable mode of submission, and the notification appoints the specified commencement date for the amendment rules to come into force, thereby operationalising the SMS-based nil-filing mechanism.</description>
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      <description>Provision instituting Rule 67A establishes a procedure for furnishing a nil return in FORM GSTR-3B by SMS as an acceptable mode of submission, and the notification appoints the specified commencement date for the amendment rules to come into force, thereby operationalising the SMS-based nil-filing mechanism.</description>
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