File Nil GSTR 3B through SMS on GST Portal

GST now introduce feature to file GSTR 3B Nil Return through SMS facility

A taxpayer may now file NIL Form GSTR-3B, through an SMS, apart from filing it through online mode, on GST Portal.

How to File TDS Return without any Software and upload to Income Tax Department

To file NIL Form GSTR-3B through SMS, the taxpayer must fulfill following conditions:

• They must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
• They have valid GSTIN.
• Phone number of Authorized signatory is registered on the GST Portal.
• There is no pending tax liability for previous tax periods, interest or late fee.
• All GSTR-3B returns for previous tax periods are filed.
• No data should be in saved stage for Form GSTR-3B on the GST Portal, related to that respective month.
• NIL Form GSTR-3B can be filed anytime on or after the 1st of the subsequent month for which the return is to be filed.

Nil Form GSTR - 3B for a tax period must be filed if the taxpayer:

• Has NOT made any Outward Supply
• Do NOT have any reverse charge liability
• Do NOT intend to take any Input tax credit; and
• Do NOT have any liability for that particular or previous Tax Periods.

All the authorized representatives, for a particular GSTIN can file NIL Form GSTR-3B through SMS.

If more than one authorized representative/ signatory have the same mobile number registered on the GST Portal, such SMS requests will not be accepted for filing NIL Form GSTR-3B.
An SMS and e-mail will be sent on the e-mail and mobile number of the primary authorized signatory.
In case, filer of NIL Form GSTR-3B is an authorized signatory, SMS will be sent to his/her mobile number also.

Taxpayer can file NIL Form GSTR-3B, through SMS for all GSTINs, for whom they are an Authorized Signatory, using same mobile number.

Steps to File NIL form GSTR-3B through SMS:

• Send SMS in the format <NIL> space<Return Type (3B)>space<GSTIN>space<Return Period (mmyyyy)> to 14409. E.g. SMS NIL 3B 07AXXXP8277H8Z6 052020 (for the month of May 2020) to 14409.

• If validations for filing Nil Form GSTR-3B are satisfied, you will receive a "Verification CODE" (valid for 30 minutes) on the same mobile number.

• Send SMS in the format <CNF> space<Return Type>space<Code> again on 14409 with Verification Code to confirm filing of Nil Form GSTR-3B. E.g. CNF 3B 107543, if the verification code is 107543 to 14409.

• After successful validation of "Verification Code"", GST Portal will send back ARN to same mobile number and on your registered e-mail ID to intimate successful Nil filing of Form GSTR-3B.

 Some Important points to remember are as below:

• Any authorized representative can file NIL Form GSTR-3B through SMS, for a particular GSTIN.

• If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil Form GSTR-3B through SMS. In such scenario, Authorized Signatory first need to update the mobile number of the authorized signatory on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.

• A single Authorized Signatory for multiple GSTINs can file NIL FORM GSTR-3B through SMS for all the GSTINs using same mobile number.