In a significant move to ease GST compliance, The Goods and Services Tax Network (GSTN) has enabled the functionality to file ‘Nil’ GSTR-3B return for GST taxpayers by using SMS facility from their registered mobile numbers. Form GSTR-3B can be filed as a Nil return if there are no outward supplies as well as a liability (including reverse charge liability) in the month, for which the return is being filed for. Taxpayers will continue to have an option of filing a nil return through the online mode.. This functionality is going to benefit nearly 20% of GST filers which amount to over 20 lakhs taxpayers who file Nil monthly return i.e. GSTR-3B.

How to file Nil GSTR-3B through SMS

The Taxpayer has to SMS ‘NIL<space>3B<space>GSTIN<space> Tax period in MMYYYY format and send it to 14409 from the registered mobile number. For example, for filing a return for the month of May 2020, the taxpayer having GSTIN 09AGBPS5577MSZCshould send, NIL 3B 09AGBPS5577MSZC 052020 to 14409.

After sending the SMS, Taxpayer will receive a six-digit verificationcode through SMS. The taxpayer will send another SMSCNF<space>3B<space>06 digit verification code to 14409. For example if the received verification code is 782503 then he will send:CNF 3B 782503 to 14409.

The Taxpayer will finally receive a success message with Application Reference Number (ARN) indicating that NIL filing of GSTR-3B has been successful. The status of the filed return application can also be tracked on the GST Portal by logging into the GSTIN account and navigating to Services>Returns>Track Return Status.

Mr. Prakash Kumar, CEO of GST Network (GSTN) said, “Over 1 crore taxpayers are supposed to file their monthly return GSTR-3B and around 20% fall under the category of ‘NIL’ return filers. The move is aimed at simplifying GST compliance for such businesses. Many of them get registered to be eligible for contracts from Government and other agencies but do not undertake any business regularly.”

Taxpayers can file Nil GSTR-3B through SMS if:

         The taxpayer is registered as a Normal taxpayer/ Casual taxpayer/ SEZ Unit /SEZ Developer and has a valid GSTIN.

         Authorized signatory and mobile number is registered on the GST Portal.

         There is no pending liability of Tax, interest or late fee for previous periods.

         All previous GSTR 3B returns are duly filed.

         No data is in a saved stage in the online version of FORM GSTR-3B. 

The filing of Nil FORM GSTR-3B can be done anytime on or after the 1^st of the subsequent month for which the return is being filed for. For example, for the month of May 2020, NIL return can be filed only on or after 1^st June 2020. All the authorized representatives for a particular GSTIN are allowed to file Nil Form GSTR-3B through SMS. More details on the eligibility and procedure for filing Nil GSTR-3B return can be found in the help section of the GST portal.