This notification shall come into force on 15th day of October, 2020. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, for the first proviso, the following proviso shall be substituted, namely:-“Provided that the   Commissioner may, on the recommendations of the Council, by notification, specify- (i) the number of digits of  Harmonized System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonized System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the  harmonized System of Nomenclature code for goods or services: ”. In the said rules, for rule 67A,the following rule shall be substituted, namely:- “67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 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 said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely: -