Filing NIL Form GSTR-3B through SMS on GST Portal.

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Filing NIL Form GSTR-3B through SMS on GST Portal.

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

2) To file NIL Form GSTR-3B through SMS, the taxpayer must fulfill following conditions:-

a) They must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
b) They have valid GSTIN.
c) Phone number of Authorized signatory is registered on the GST Portal.
d) There is no pending tax liability for previous tax periods, interest or late fee.
e) All GSTR-3B returns for previous tax periods are filed.
f) No data should be in saved stage for Form GSTR-3B on the GST Portal, related to that respective month.
g) 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.

3) NIL Form GSTR-3B for a tax period must be filed if the 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.

4) All the authorized representatives, for a particular GSTIN can file NIL Form GSTR-3B through SMS.

a) If more than one authorized representative/ signatory have the same mobile number registered on the GST Portal, such SMS requests will not be accepted for filing NIL Form GSTR-3B.

b) An SMS and e-mail will be sent on the e-mail and mobile number of the primary authorized signatory.

c) In case, filer of NIL Form GSTR-3B is an authorized signatory, SMS will be sent to his/her mobile number also.

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

6) Process:-

Step 1:- Send SMS to 14409 number to file Nil Form GSTR-3B. (SMS Text is not case sensitive)
E.g.:- NIL 3B 07AQDPP8277H8Z6 022019

Step 2:- After receiving the SMS, GST Portal will check for the validations.

Note:- 
1) If validations for filing Nil Form GSTR-3B are satisfied, you will receive a “Verification CODE” on the same mobile number from which you have sent the SMS to complete the filing.

2) If validations for Nil filing are not satisfied, you will receive appropriate response/ error message to the same mobile number from which you have sent the SMS.

"Verification Code is usable only once and will expire within 30 minutes. Please do not share this with anyone."

Step 3:- Send SMS again on the same number 14409 with Verification Code (For Example: Verification Code received here is 107543) to confirm filing of Nil Form GSTR-3B.
E.g.:- CNF 3B 107543

Step 4:- 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 .

Note:- 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 login to the GST Portal to continue filing of Nil Form GSTR-3B, through online mode.

7) Click links below to watch on filing Nil Form GSTR 3B through SMS.



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