https://www.taxtmi.com/notifications?id=145245 Substituted rule 67A allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to do so via short messaging service from the registered mobile number, with the filing verified by a registered mobile number-based One Time Password; a Nil return or Nil details means a tax period with no entries in any tables of the respective forms. en-us Fri, 05 Dec 2025 00:00:00 +0530 Wed, 18 Mar 2026 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145245 Substituted rule 67A allows a registered person required to furnish a Nil return in FORM GSTR-3B or Nil details of outward supplies in FORM GSTR-1 to do so via short messaging service from the registered mobile number, with the filing verified by a registered mobile number-based One Time Password; a Nil return or Nil details means a tax period with no entries in any tables of the respective forms. Notifications GST - States Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145245