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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>Enables electronic submission of nil returns in Form GSTR-3B via SMS by giving effect to the amended rules, activating the Rule 67A mechanism and declaring the amendment as commenced from the appointed date, thereby permitting taxpayers in the State to furnish nil GSTR-3B returns through SMS.</description>
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      <description>Enables electronic submission of nil returns in Form GSTR-3B via SMS by giving effect to the amended rules, activating the Rule 67A mechanism and declaring the amendment as commenced from the appointed date, thereby permitting taxpayers in the State to furnish nil GSTR-3B returns through SMS.</description>
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