| Content: |
Introduction
On 8 June, 2020 the government brought one more ease of taxation in accordance with the declaration made in budget 2020 by introduction of the facility of filing the nil return through the SMS. This step can be useful for 22 lakh registered GST payers as now they will relived by filing the return in just 2 easy steps, thus focusing more on their business revival.
Conditions to be satisfy
To file NIL Form GSTR-3B through SMS, the taxpayer must full fill the following conditions:
- Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
- Taxpayer must have a valid GSTIN.
- Phone number of Authorized signatory is registered on the GST Portal.
- There is no pending tax liability for previous tax periods, interest or late fee.
- All GSTR-3B returns for previous tax periods must be filed.
- No data should be in saved stage for Form GSTR-3B on the GST Portal, related to that respective month.
- 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.
Person eligible for filling NIL
Taxpayer eligible to file NIL Form GSTR-3B for a tax period if:
- Has NOT made any Outward Supply
- Do NOT have any reverse charge liability
- Do NOT intend to take any Input tax credit and
- Do NOT have any Liability for that particular or earlier Tax Periods.
Who can file Return
All the authorized representatives, for a particular GSTIN can file NIL Form GSTR-3B through SMS.
- 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.
- An SMS and e-mail will be sent on the e-mail and mobile number of the primary authorized signatory.
- In case, filer of NIL Form GSTR-3B is an authorized signatory, SMS will be sent to his/her mobile number also.
Process of filling NIL GSTR3B via SMS
Steps 1: You can file the nil return via sending a SMS on 14409 from your registered mobile number. An authorised person of a particular GSTIN number is permitted to file the NIL return of GST i.e., GSTR-3B through the facility. But the registered mobile number must not coincide with another authorised person for the same GSTIN.
The message should be written in format;
NIL3BGSTIN NUMBER TAX PERIOD IN MMYYYY
Then the user will get a six digit validation code from VD-GSTIND, which will be valid for 30 minutes.
Step 2: Confirm the return filed with another SMS in the following format;
CNF3BCODE
You will receive another message with an ARN code. The ARN code is used to track the status of return filed at the GST portal i.e., www.gst.gov.in by going to services> returns > track return.
For further help and inquiry the users can SMS HELP 3B to 14409.
Thus this handy tool will certainly build the compliances a lot of users friendly and thriving in developing a new atamnirbar bharat in terms of tax compliances.
Frequently asked question on Filling NIL GSTR3B via SMS
