Overview : Procedure to File for Nil GST Return Through SMS.Till now you could file NIL Form GSTR-3B return only after logging into the GST portal. While that facility continues to remain available to you, for your convenience, a new facility has now been provided to you, for filing of Nil Form GSTR-3B through SMS. There will be no charges to you for filing Nil Form GSTR 3B through SMS.
Procedure to File for Nil GST Return Through SMS
1. Till now you could file NIL Form GSTR-3B return only after logging into the GST portal. While that facility continues to remain available to you, for your convenience, a new facility has now been provided to you, for filing of Nil Form GSTR-3B through SMS. There will be no charges to you for filing Nil Form GSTR 3B through SMS.
2. A snapshot of basic features of this facility is given below for your reference:
a. When to File NIL form GSTR-3B through SMS: If you
· Have 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.
b. Who can File NIL form GSTR-3B through SMS: You can file NIL GSTR-3B return through SMS, anytime on or after the 1st of the subsequent month for which the return is to be filed, provided you:
· Are registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
· Have valid GSTIN.
· Have Authorized Signatory's phone number registered on the GST Portal.
· Have no pending tax liability for previous tax periods, interest or late fee etc.
· Have filed FORM GSTR-3B returns for all previous tax periods.
· Do not have any data in saved stage for FORM GSTR-3B on GST Portal for that particular month.
c. Steps to File NIL form GSTR-3B through SMS:
i. 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.
ii. 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.
iii. 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.
iv. 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.
d. 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.