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The Government w.e.f 8th
June, 2020 has issued Notification allowing a registered person to furnish a Nil GST monthly return in FORM GSTR-3B
through SMS by using
the registered mobile number and the said return shall be verified by a
registered mobile number based One Time Password(OTP) facility.
This would substantially improve ease
of GST compliance for over 22 lakh registered taxpayers who had to
otherwise log into their account on the common portal and then file their
returns every month. Now, these taxpayers with NIL liability need not log on to
the GST Portal and may file their NIL returns through an SMS.
As per the newly inserted Rule 67A, a
Nil return shall mean a return under section 39 for a tax period that has nil
or no entry in all the Tables in FORM GSTR-3B.
To file NIL Form
GSTR-3B through SMS, a taxpayer must fulfill the below mentioned conditions:
Taxpayer must be
registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit/ SEZ Developer and
must have a valid GSTIN.
2. Authorized signatory and his/ her phone number
must be registered on the GST Portal.
3. There is no pending liability of previous
period tax, interest or late fee while filing Nil Form GSTR-3B
4. All GSTR-3B return of previous tax periods
must be filed.
Registered person do
not have any reverse charge liability.
Registered person do
not intend to take any Input tax credit.
There is no outward supply
in that particular month.
Do not intend to
reverse Input Tax Credit.
9. No data should be in Saved stage, in online
version of Form GSTR-3B.
A registered person can file Nil GST-3B via SMS at
any time on or after the 1st of the subsequent month for which the
return is being filed. (For e.g for the month of May 2020, Nil Return can be
filed only on or after 1st June 2020.)
All the authorized representatives, for a particular GSTIN, are allowed
to file Nil Form GSTR-3B through SMS.
If one Authorized Signatory & his Mobile Number has been registered
for more than one GSTIN, then also he can file NIL GSTR-3B through SMS for all
Steps for filing
Nil form GSTR-3B through SMS
To file Nil Form GSTR-3B through SMS, follow the below
mentioned steps. Let's take an example that you need to file Nil Form
GSTR-3B through SMS for a GSTIN 33AACCA1121EAZE
for tax period May 2020.
Send SMS to 14409 number to
file Nil Form GSTR-3B.
NILspace<Return Type>space<GSTIN>space<Return Period>
NIL 3B 33AACCA1121EAZE 052020
After receiving the SMS, GST Portal
will check for the validations.
· 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.
· 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.
Note: Verification Code is usable only once and will expire within
30 minutes. Please do not share this with anyone.
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
Note: Taxpayers are required to compose a new text message to
CNF space <Return Type>space<Code>
CNF 3B 107543
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 .
filing of Nil Form GSTR-3B, through SMS:
The facility of Filing Nil returns
through SMS is a highly commendable step by the government in providing ease of
filing returns to the GST registered dealers. APMH supports this facility
provided by the Government.
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