This discussion clarifies how to file a nil Goods and Services Tax (GST) return via SMS. While not available for income tax, the GST nil return can be filed through mobile. Key prerequisites include registering an authorised signatory's unique mobile number on the GST portal, having no outstanding tax liabilities or late fees, and ensuring all previous GSTR-3B returns are filed with no saved data online.
Authorised signatory and his/her phone number must be registered on the GST portal.
The mobile number registered for a particular authorised signatory cannot be common or same as the mobile number of another authorised signatory of the same GSTIN.
There is no pending tax, late fee, or interest of any previous tax periods.
GSTR-3B of all prior months must have been filed.
No data on the online GST portal must be in “Saved” status.