A taxpayer may now file NIL Form GSTR-3B, through a SMS, apart from filing it through online mode, on GST Portal.

 

·     Steps for filing of GSTR 3B through SMS :-

 

A)      Taxpayer needs to send a SMS “NIL 3B 07ABCDE1234E1ZC 042020” to 14409 through registered mobile number. [NOTE: You will receive appropriate response message on the same mobile number from which SMS was sent, in case validation fails.]

B)      If you are eligible for NIL filing of GSTR 3B, you will receive a verification code.

C)      Send Verification code as  : “CNF 3B ‘XXXXXX” [CNF space<Return Type >space<Verification code>] to 14409.

D)      Once after successful validation, you will receive a ARN on same mobile number and registered email id of authorised signatory intimating successful NIL filing of 3B.

E)       In case you enter incorrect code or code is expired or you have saved some details online or you have already filed the return you will receive an error message.

F)       If you send invalid code more than thrice, your GSTIN and mobile no. will be blocked for 24 hours.

 

·     Please note that :

o   SMS Text is not case sensitive.

o   Please ensure that  period is in mmyyyy format without a space

 

·     NIL Return can be filed if

a)   There is no saved data on GST portal for the requested period.

b)   All previous returns have been filed

c)    Filing is initiated after the end of tax period for which Form GSTR – 3B is to be filed

d)   Taxpayer GSTIN is active &

                                    i.    Return period for which the request has been made is after date of registration.

                                     ii.    Return period for which the request has been made is before the  date of cancellation of registration.

e)   Taxpayer has activated :

                                       i.    Login USER ID on the GST Portal (For newly Rregistered taxpayers)

                                     ii.    Reactivated the login user id (in case of updation of Authorrised signatory)

  

·    Eligibility : If taxpayer

a)  Has NOT made any Outward Supply

b)  Do NOT have any reverse charge liability

c)  Do NOT intend to take any Input tax credit; and

d)  Do NOT have any liability for that particular or previous Tax Periods.