https://www.taxtmi.com/notifications?id=144975 Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to permit registered persons required to file Nil returns in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish them through short messaging service using the registered mobile number. Such furnishing is treated as electronic furnishing and must be verified through a registered mobile number-based One Time Password. A Nil return or Nil outward supply details means a return or statement having nil or no entry in all tables of the relevant form. en-us Tue, 13 Oct 2020 00:00:00 +0530 Thu, 25 Jun 2026 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144975 Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 to permit registered persons required to file Nil returns in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to furnish them through short messaging service using the registered mobile number. Such furnishing is treated as electronic furnishing and must be verified through a registered mobile number-based One Time Password. A Nil return or Nil outward supply details means a return or statement having nil or no entry in all tables of the relevant form. Notifications GST - States Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144975