https://www.taxtmi.com/notifications?id=138307 The rule permits registered persons required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to submit those Nil returns or details via short messaging service using the registered mobile number, with verification through a mobile-number-based One Time Password; Nil returns or Nil details are defined as returns or details with no entries in any Tables of the respective forms. en-us Wed, 01 Jul 2020 00:00:00 +0530 Tue, 17 May 2022 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138307 The rule permits registered persons required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to submit those Nil returns or details via short messaging service using the registered mobile number, with verification through a mobile-number-based One Time Password; Nil returns or Nil details are defined as returns or details with no entries in any Tables of the respective forms. Notifications GST - States Wed, 01 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138307