Rule 67A of the CGST Rules, 2017 provides the manner of furnishing of ‘Nil’ GSTR 3B by short messaging service (‘SMS’) facility. This facility to file return through SMS is notified on June 8, 2020. The return shall be filed using the registered mobile number of authorised signatory and verified by One Time Password (OTP) facility.
The following criteria need to be fulfilled by taxpayers in order to file Nil GSTR-3B for a particular tax period through SMS:
· Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer
· Taxpayer must have a valid GSTIN
· Authorized signatory and his/ her phone number must be registered on the GST Portal
· Not made any outward supply of goods or services including nil rated, exempt and non-GST supplies
· Not received any supplies liable to reverse charge or exempt, nil rated and non-GST inward supplies
· No taking of ITC or reversal of ITC
· No interest or late fee (including carry forward late-fee) liability to be paid
· No tax liability due to Form GSTR-1
· No liability for that particular tax period or earlier tax periods
· All GSTR-3B returns of previous tax periods must be filed
· No data should be in saved stage in Form GSTR-3B on the GST Portal
To file Nil GSTR-3B through SMS, registered persons should follow the below mentioned steps:
Step 1: Send SMS to 14409 to file Nil GSTR-3B
FORMAT–‘NIL space<Return Type>space<GSTIN>space<Return Period>
Example: NIL 3B 07AQDPP8277H8Z6 042020
Step 2: On receipt of SMS, GST portal will send ‘Verification code’ on the same mobile number which is usable only once and will expire within 30 minutes
Step 3: Send ‘Verification Code’ on the same number 14409 to confirm filing of Nil GSTR-3Breturn
FORMAT-CNF space<Return Type>space<Code>
Example: CNF 3B 453678
Step 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 filing of Nil GSTR-3B On successful filing of NIL GSTR-3B through SMS, the status of GSTR-3B return will be changed to ‘Filed’ on GST Portal.
Note: If incorrect Verification Code is provided more than three times during a day then, GSTIN and Mobile number combination will be blocked for that particular day for filing of NilGSTR-3B through SMS. However, one can try filing Nil GSTR-3B through SMS after 24 hours or login to the GST Portal to continue filing of through online mode.