"Provided that the Board may, on the recommendations of the Council. bv notification. specilj'-
(i) the number of digits ol Harmonized System olNonrenclature code fbr goods or services that a class of registered persons shall be required to mentionr or
(ii) a class of supply ol goods or services lbr rvhich specified numbel of digits of' I-{arnronized System of Nomenclature code shall be required Io be mentioned by all registered larpavers: and
(iii) the class of registered persons that would not be required to mention the Hanlonized System of Nomenclature code for goods or services:".
ho is reqLrired to lurnish a Nil return unt'ler section l9 in FOIIM GSTR-,jl] or a Nil details of tu,ard supplies under sectior.r -.17 in FORNI GSTR-I ol a Nil statement in FOlt\I (;ST CN{P-08 fbr a tax period. anl rettrencc to electronic firrnishing shall include Iurnishing of thcaid return or the details of out.,lard sLrpplies or statenrenl through a short nressauing sc-rrice using tl.re registered mobile numbcl ancl the said retunr ol the details o1'outu'arcl supplies or' atement shall be verifled by a registered mobile number based One Tirne Pass*'old tircilitl .S \s'v, r1 .,,5U GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF- TAX, EXCISE & NARCOTICS ITANAGAR -3. In the said rules. lbr rule 67A. the fbllowing rule shall he substituted. nanrclr: - "674. Manner of furnishing of return or details of outw'ard supplies b1' short ntcssaging 6crvice lhcilitl'.- Notwithstanding anything conlained in this ( hapter. lor a registcled person Explunution. - f-or the pr.rrposc of this rule. a Nil retlrrn or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, lbr a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-I or FORM GST CMP-08, as the case may be.".