https://www.taxtmi.com/notifications?id=138420 Permits registered persons to furnish Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 via short messaging service using the registered mobile number; such SMS submissions are to be verified by a registered mobile number based One Time Password facility, and "Nil return" or "Nil details" means no entry in any Tables of the respective forms for the tax period. en-us Wed, 01 Jul 2020 00:00:00 +0530 Thu, 02 Jun 2022 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138420 Permits registered persons to furnish Nil returns under section 39 in FORM GSTR-3B or Nil details under section 37 in FORM GSTR-1 via short messaging service using the registered mobile number; such SMS submissions are to be verified by a registered mobile number based One Time Password facility, and "Nil return" or "Nil details" means no entry in any Tables of the respective forms for the tax period. Notifications GST - States Wed, 01 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138420