The Governor of Bihar vide notification dated 18th December 2020 has issued the Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2020. The amendment provides that in case of a registered person who is required to furnish a Nil return in FORM GSTR-3B or a Nil details of outward supplies in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the returns or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility.
