How to file NIL GST Return through SMS

Jasmeen Marwah | Last updated: 30 December 2020

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The Central Government has introduced a new facility allowing registered taxpayers to file Nil GSTR-1 and GSTR-3B returns via SMS. This service is available for those who have no entries to make in any table of these returns for a tax period. To use this, you'll send a specific SMS format to 14409, receive a verification code, and then confirm your NIL return by sending it back via SMS. Successful filing will be confirmed with an ARN sent to your registered mobile and email.

To make GST compliance easier for the taxpayer Central Government has amended Central Goods & Services Tax Rules, 2017. In Rule 67A following rule is substituted:-

“67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility.

Base on the above rule, all the NIL return in relation to GSTR 3B & GSTR 1 can also be filed through short messaging service ( SMS). Nil return here means there is no entries to be entered in any table of GSTR 3B & GSTR 1. For example, if you are having no revenue for a particular month in GSTR 3B, but have incurred expenses (regular expenses like telephone bills etc.) for which ITC is to be entered, in this case all the tables of GSTR 3B is not NIL, therefore we cannot file return through SMS.

File NIL GST Returns via SMS: Easy Guide

How to file GSTR1 & 3B through SMS

GSTR 1

Send SMS to 14409
Format of SMS shall be NILR1GSTIN NUMBERTAX PERIOD
Tax period should be in format MMYYY
E.g. in case of monthly return, it shall be NIL R1 07XXXXXXXXXXXZP 052020(month of May)
E.g. in case of quarterly, return it shall be NIL R1 07XXXXXXXXXXXZP 062020(quarter of April-June)
Six-digit verification code shall be sent on registered mobile number which shall have validity for 30 minutes.
We have to confirm Nil return by sending this code through SMS to 14409, the format shall be CNFR1CODE.
After filing the nil return, GST Portal shall send ARN to the same registered mobile number and on registered e-mail of the taxpayer to intimate successful NIL filing.

GSTR 3B

Send SMS to 14409
Format of SMS shall be NIL3BGSTIN NUMBERTAX PERIOD
Tax period should be in format MMYYY
E.g. in case of monthly return, it shall be NIL 3B 07XXXXXXXXXXXZP 052020(month of May)
E.g. in case of quarterly, return it shall be NIL 3B 07XXXXXXXXXXXZP 062020(quarter of April-June)
Six-digit verification code shall be sent on registered mobile number which shall have validity for 30 minutes.
We have to confirm Nil return by sending this code through SMS to 14409, the format shall be CNF3BCODE.
After filing the nil return, GST Portal shall send ARN to the same registered mobile number and on registered e-mail of the taxpayer to intimate successful NIL filing.

NOTE: If a tax-payer made a mistake of sending invalid CODE, he can send the corrected code again in same format, but if he sends invalid code for more than thrice then his GSTIN & mobile number will be blocked for 24 hours

We can also track the return on GST portal
For help user can SMS HELPR1or3B to 14409

Link:

FAQ :

A NIL GST return means there are no entries to be made in any table of the GSTR-3B or GSTR-1 forms for a specific tax period. For example, if you have no revenue and no expenses requiring Input Tax Credit (ITC) for that month.

No, you can only file NIL GSTR-1 and NIL GSTR-3B returns through SMS. This facility is specifically for registered persons who have no transactions to report.

To file a NIL GSTR-1 return, send an SMS to 14409 in the format: NILR1 GSTIN NUMBERTAX PERIOD (e.g., NIL R1 07XXXXXXXXXXXZP 052020 for May).

To file a NIL GSTR-3B return, send an SMS to 14409 in the format: NIL3B GSTIN NUMBERTAX PERIOD (e.g., NIL 3B 07XXXXXXXXXXXZP 052020 for May).

After sending the initial SMS, you will receive a six-digit verification code via SMS, valid for 30 minutes. You must confirm your NIL return by sending this code back via SMS to 14409 in the format CNFR1CODE (for GSTR-1) or CNF3BCODE (for GSTR-3B).

If you enter an invalid code, you can resend the corrected code. However, if you send an invalid code more than three times, your GSTIN and registered mobile number will be blocked for 24 hours.

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Jasmeen Marwah

CS CA

Hello! I am a qualified chartered accountant and a company secretary. I am into CA Practice I am here to share my views in form of articles. Keep supporting and message me any suggestions Thank you.

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How to file NIL GST Return through SMS