https://www.taxtmi.com/notifications?id=136085 The Rules permit registered persons to furnish nil FORM GSTR 3B returns or nil details in FORM GSTR 1 by SMS using the registered mobile number; such SMS-submitted returns or details must be verified via a registered mobile number based One Time Password. A nil return or nil details means the return or details for a tax period that contain no entries in any tables of the respective form. This provision substitutes rule 67A and provides an alternative electronic furnishing method for strictly nil filings. en-us Wed, 07 Jul 2021 00:00:00 +0530 Thu, 08 Jul 2021 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136085 The Rules permit registered persons to furnish nil FORM GSTR 3B returns or nil details in FORM GSTR 1 by SMS using the registered mobile number; such SMS-submitted returns or details must be verified via a registered mobile number based One Time Password. A nil return or nil details means the return or details for a tax period that contain no entries in any tables of the respective form. This provision substitutes rule 67A and provides an alternative electronic furnishing method for strictly nil filings. Notifications GST - States Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136085