I noticed that there isn't any thread sharing this information and I think this will be helpful to those who needs to create bulk accounts and require sms verification code receipt service. Below are the list of sites that I personally use for sms verification code receipt.
1) SMSPVA – A BST Sales thread available on BHW. Good quality Russian numbers that work with Facebook, twitter, instagram. However, they seems to be running out of numbers of late. They also sell ready made accounts…