The Madhya Pradesh Government (MPGST), on December 5, 2025, in exercise of powers under Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017, and on the recommendations of the GST Council, issued the Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2020, amending the Madhya Pradesh GST Rules, 2017.
The amendment substitutes Rule 67A, enabling registered persons required to file Nil returns under section 39 (FORM GSTR-3B) or Nil outward supply details under section 37 (FORM GSTR-1) to furnish such returns through Short Messaging Service (SMS) using their registered mobile number. Verification of such Nil returns/details is to be carried out through a mobile-based One Time Password (OTP) mechanism.
The notification was given retrospective effect from July 1, 2020 and remained effective till October 14, 2020, thereby validating and facilitating simplified compliance for eligible taxpayers during the specified period.
[NotificationNo.CT−8−0019−2025−Sec−1−V(CT)(45)]
