Central board of indirect tax releases a new notification for taxpayer require to file NIL Form of GSTR-3B
Now taxpayer can file NIL GSTR3B through an SMS, apart from filing it through online mode, on GST Portal. This would increase the ease for the taxpayer over 22 lakh registered taxpayers.
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
For complete article click https://www.cagmc.com/filing-gstr-3b-through-sms/
