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.

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.

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