Filing NIL GST Returns in Form GSTR 3B Through SMS

Published At: 15-Jun-2020

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:


1.    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 through SMS.

4.    All GSTR-3B return of previous tax periods must be filed.

5.    Registered person do not have any reverse charge liability.

6.    Registered person do not intend to take any Input tax credit.

7.    There is no outward supply in that particular month.

8.    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 GSTINs.    


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.


Sr No


SMS Format



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 GSTR-3B.

Note: Taxpayers are required to compose a new text message to 14409.


CNF space <Return Type>space<Code>

CNF 3B 107543


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 .





After successful filing of Nil Form GSTR-3B, through SMS:

  • ARN will get generated.
  • The status of Form GSTR-3B is changed to Filed on GST Portal.
  • An SMS and e-mail will be sent to the e-mail and mobile number of the primary authorized signatory.
  • In case, sender is authorized signatory, SMS will be sent to his/her mobile number also.
  • Registered person cannot revise filed Nil Form GSTR-3B, for the requested tax period, after filing it through SMS.
  • Registered person can track status of filed GSTR-3B via Navigate to Services > Returns > Track Return Status option to track the status of your filed Form GSTR-3B return on the GST Portal. 


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.


Baban Utekar

Senior Associate

GST Compliance 

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