15-Jun-2020 Filing NIL GST Returns in Form GSTR 3B Through SMS
gst gstr-3b goods-and-service-tax finance-minister nirmala-sitharaman nil-rated-supply-under-gst gst-return-filing sms taxpayers compliance government gstnThe 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.
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 |
Step-List |
SMS Format |
Example |
|
1 |
Send SMS to 14409 number to
file Nil Form GSTR-3B. |
NILspace<Return Type>space<GSTIN>space<Return Period> |
NIL 3B 33AACCA1121EAZE 052020 |
|
2 |
After receiving the SMS, GST Portal
will check for the validations. Note: · 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. |
|
|
|
3 |
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 |
|
4 |
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.
Co-Author
Baban Utekar
Senior Associate
GST Compliance
Please feel free to write to us on pratik@apmh.in / info@apmh.in for any further queries on the above blog.