1. A taxpayer may now file NIL Form GSTR-3B, through an SMS, apart from filing it through online mode, on GST Portal.

2. To file NIL Form GSTR-3B through SMS, the taxpayer must fulfill following conditions:

-They must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.

-They have 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 are 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.

3. NIL Form GSTR-3B for a tax period must be filed if the taxpayer:

  • 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 previous Tax Periods.

4. All the authorized representatives, for a particular GSTIN can file NIL Form GSTR-3B through SMS.

a. 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.

b. An SMS and e-mail will be sent on the e-mail and mobile number of the primary authorized signatory.

c. In case, filer of NIL Form GSTR-3B is an authorized signatory, SMS will be sent to his/her mobile number also.

5. Taxpayer can file NIL Form GSTR-3B, through SMS for all GSTINs, for whom they are an Authorized Signatory, using same mobile number.

Related Posts-

1 How to File Nil Form GSTR-3B through SMS
2 How to file ‘Nil’ Form GSTR-3B return Online with DSC or EVC
3 NIL GST Return through SMS enabled
4 Updated FAQs on GSTR 3B Return under GST Regime
5 GSTR-3B EVC filing & Filing by SMS effective from 08.06.2020

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March 2021