How to file nil return GSTR-3B through SMS?

CS Lalit Rajput
on 15 June 2020

Key highlight:

• A taxpayer may now file NIL Form GSTR-3B, through an SMS,

• Apart from filing it through online mode, on GST Portal.

• Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period.

Following Conditions must fulfilled to file NIL Form GSTR-3B through SMS,

• Must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
• Valid GSTIN.
• Phone number of Authorized signatory is registered.
• 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.

How to file nil return GSTR-3B through SMS

Who can file Nil Form GSTR-3B?

A Taxpayer:

• Have NOT made any Outward Supply and
• 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 earlier Tax Periods

Authority to file Nil Form GSTR-3B through SMS

• All the authorized representatives, 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.
• Authorized Signatory first need to update their mobile number on the GST Portal,
• Through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.

Kindly note that:

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

Help SMS Format - for Filing Return through SMS

You need to send SMS in below format to get help related to filing Nil Form GSTR-3B through SMS:

SMS Format: HELP space

Example: HELP 3B

Process of Filing Nil Form GSTR-3B through SMS

1. Send SMS to 14409 number to file Nil Form GSTR-3B.

Format:NIL space

2. GST Portal will check for the validations.

3. If Department satisfied, you will receive a "Verification CODE" on the same mobile number from which you have sent the SMS to complete the filing.

If Department not satisfied, you will receive appropriate response/ error message to the same mobile number from which you have sent the SMS.

About Verification Code:

Verification Code is usable only once and will expire within 30 minutes.

4. Send SMS again on the same number 14409 with Verification Code to confirm filing of Nil Form GSTR-3B.

Format: CNF space

Note: Taxpayers are required to compose a new text message to 14409.

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

Disclaimer: IN NO EVENT THE AUTHOR SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM OR ARISING OUT OF OR IN CONNECTION WITH THE USE OF THIS INFORMATION.

THIS HAS BEEN SHARED FOR KNOWLEDGE PURPOSES ONLY.