What is Rule 67A : The Taxpayer can file Nil Return u/s 39 in Form GSTR 3B through Short messaging Service by its Registered Mobile.
Here is how you can file the GST NIL returns
1. Taxpayers will need to type: NIL
2. A unique one time 6 digit password issued by the government will be sent to your mobile phone number.
3. The taxpayer will then have to type: CNF
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