Now it is possible to file your Nil GSTR-3B Return in just 2 simple text messages (SMS), Read with FAQ

Press Release of CBIC on 08th June,2020 Government of India rolls out facility of filing of NIL GST return through SMS. In a major move towards GST Return Filers, the government has today onwards allowed filing of NIL GST monthly return in FORM GSTR 3B through SMS.

This would substantially improve ease of GST compliance for many small taxpayers who had to otherwise log into their account on the common portal and then file their GST returns every month. Now, these taxpayers who have NIL GST liability or NIL Return need not to go on to the GST portal and may file their NIL returns through SMS.

For this purpose, the functionality of filing Nil FORM GSTR 3B through SMS has been made available on the GSTN portal with immediate effect.

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

Step-1:- You just type a message NIL (space) 3B (space) GSTIN No.(space) tax period in MMYYYY format and send it to 14409 from your registered mobile number. Example:- Nil 3B 07AGBPS1521MSZC 052020 send to 14409

Step-2:- You will receive a six-digit validation code. Example:- 214152 is the code for Nil filing of GSTR-3B for 07AGBPS1521MSZC period of 052020.

Step-3:– Now you are required to send one more message for six-digit code received earlier to 14409 for confirmation that is CNF (space) 3B (space) 06 digit code Example:- CNF 3B 214152 send to 14409

Step-4:- after all the above steps you have done you will receive a confirmation message with ARN No. indicating that NIL filling has been successful Example:- Your 07AGBPS1521MSZC, GSTR-3B for the tax period 052020 is filled successfully and ARN is AA070519222245F. Please use this ARN to track the status of your return.

For tracking you filled GST return:-

The status of the returns so filed can be tracked on the GST portal by logging in to GSTIN account and navigating to Services > Returns > Track return status.

FAQ on Nil Gst Return through SMS:-

(1). Who can file GST Return Through SMS?

every GST Registered persons who have not required to pay GST.

  • 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.
(2). Is it mandatory to file GST Return Through SMS?

No, It is optional to improve ease of GST compliance.

(3). Is it possible to file the return or send a message via any mobile number?

No, GSTR3B can file return through an SMS using the Registered Mobile Number, and the said return will be verified by a registered mobile number based on the OTP facility.

(4). By when can I file Nil Form GSTR-3B?

A taxpayer may file Nil Form GSTR-3B, anytime on or after the 1st of the subsequent month for which the return is being filed for. For example, for the month of May 2020, nil return can be filed only on or after 1st June 2020.

(5). Is filing of Form GSTR-3B as Nil return mandatory?

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. So, for such tax period(s), the return can be filed as NIL (if all conditions for filing Nil return is satisfied).

(6). Who is eligible to file Nil Form GSTR-3B through SMS?

Any taxpayer who fulfills the below conditions, are eligible to file Nil Form GSTR-3B, through SMS:

  • Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and must have a valid GSTIN.
  • Authorized signatory and his/ her phone number must be registered on the GST Portal.
  • There is no pending liability of previous period tax, interest or late fee while filing Nil Form GSTR-3B.
  • All GSTR-3B return of previous tax periods must be filed.
  • There must not be any data in saved stage, in online version of Form GSTR-3B, on the GST Portal.
(7). I am an Authorized Signatory and my mobile number has been registered for more than one GSTIN. Can I file Nil Form GSTR-3B, through SMS for all GSTINs?

Yes, you can file Nil Form GSTR-3B, through SMS for all GSTINs, for whom you are an Authorized Signatory, from the same mobile number.

(8). How do I get help on Nil Form GSTR-3B filing through SMS?

You need to send SMS in below format to get help related to filing Nil Form GSTR-3B through SMS: SMS FormatHELP space<Return Type> for Example: HELP 3B

(9). I have saved my data/summary for a particular return period on the GST Portal. Can I file Nil Form GSTR-3B through SMS for that period?

You cannot file Nil Form GSTR-3B through SMS, for the tax period, for which you have saved data/summary on the GST Portal. It means that if you have some saved data in your Form GSTR-3B, on GST Portal, you need to continue filing of your Form GSTR-3B through online mode on GST Portal.

(10).What is the validity of Verification Code?

Verification Code is valid for 30 minutes.

(11). I have received a message that my mobile number has been blocked for 24 hours. Why?

In case, incorrect Verification Code is provided, more than three times during a day, the GSTIN and Mobile number combination for that particular day, will be blocked for filing of Nil Form GSTR-3B through SMS ONLY. You can try filing Nil Form GSTR-3B, through SMS, after 24 hours. However, you can log in to the GST Portal to continue filing of Nil Form GSTR-3B, through online mode.

(12). I have sent correct Verification Code, but I have received SMS that the code is not valid. Why?

It is possible that your Verification Code has expired. You can send the SMS again, in the desired format, to receive a new Verification Code. Please wait for at least 5 minutes after generating any new Verification Code.

(13). I have filed Nil Form GSTR-3B through SMS. Can I revise the filed return for the requested tax period?

No, you cannot revise filed Nil Form GSTR-3B, for the requested tax period, after filing it through SMS.

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