All You Need to Know about filing of NIL GSTR-3B through SMS

In order to facilitate Ease of Compliance, CBIC has launched NIL filing of GSTR-3B through SMS on 8th June, 2020.

In this article, we will discuss all aspects of filing of NIL GSTR-3B through SMS. So let’s start :

Who can file NIL 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 mobile number must be registered on the GST Portal

> There is no pending liability of tax, interest or late fees for previous periods

> All previous GSTR-3B return must be filed

> No data should be in Saved Stage in online version of GSTR-3B

What is the Checklist for filing for NIL GSTR-3B through SMS?

> Have you made any supply of goods/ services (including NIL rated, exempted and Non-GST supplies)?

> Do you have any interest or late fees liability (including late fees carried forward) to be paid?

> Have you received any supplies liable to reverse charge (RCM) during the period?

> Any other liability which is liable to be paid by you while filing your return?

If your answer is YES to any of the points mentioned above, you are NOT ELIGIBLE to file NIL GSTR-3B through SMS

When should I file NIL GSTR-3B through SMS?

Anytime on or after the 1st day of the subsequent month for which the return is being filed for.

What are the steps to file NIL GSTR-3B through SMS?

Step 1 : Send SMS – NIL (space) 3B (space) GSTIN (space) tax period in mmyyyy format to 14409 from your registered mobile number.

Step 2 : You will receive a 6 Digit Validation Code

Step 3 : Send SMS – CNF (space) 3B (space) 6 digit validation code to 14409

Step 4 : You will receive a success message with ARN number indicating that NIL filing has been successful.

Other points :

> Any authorized representative for a particular GSTIN is allowed to file NIL GSTR-3B through SMS

> However, registered mobile number of authorized representative shall not be common with other authorized representative for the same GSTIN

Thanks for reading our article on “All You Need to Know about filing of NIL GSTR-3B through SMS”

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