On 8th and 9th June 2020, CBIC has issued notifications to give effect to certain changes in GST Provisions which included facility for NIL filing of GSTR 3B through SMS. The details of such notification is given below –

1. Summary of Notifications under Central Tax –

S. No Notification Category Notification No and Date Summary of Notification
1 GSTR 3B NIL Return filing 44/2020 – Central Tax dated 8th June, 20 NIL GSTR 3B return can be filed through SMS. Rule 67A has been notified for giving effect to this change. This change is effective from 8th June, 2020.
2 Special Procedures vide merger of UT of Daman & Diu and Dadra Nagar Haveli 45/2020 – Central Tax dated 9th June, 20 Special Procedures prescribed vide Notification No 10/2020 – Central Tax dated 21st March, 20 due to merger of UT of Daman & Diu and Dadra Nagar Haveli has been extended to 31st July,20 (earlier 31st May 20)
3 Time limit for passing order for refund 46/2020 – Central Tax dated 9th June, 20 Extension of time for passing order for Refund u/s 54(7) of the CGST Act, 2017 has been granted. The time limit for any refund order which is due to be issued by the Department, during 20th March 20 to 29th June 20, is extended by 15 days after receipt of reply or 30th June 20, whichever is later
4 E-Way Bills 47/2020 – Central Tax dated 9th June, 20 E-Way Bills generated before 24th March and validity period expiring on or after 20th March has been extended till 30th June, 2020.

Earlier the extension was granted till 31st May, 2020.

2. Filing of GSTR 3B NIL Return through SMS –

CBIC has introduced NIL filing of Form GSTR 3B vide Notification No 44/2020 – Central Tax dated 8th June, 2020. Rule 67A of the CGST Rules, 2017 has been notified for giving effect to this change. Below is the procedure for NIL filing of GSTR 3B through SMS –

Step SMS to 14409 Receive from VD-GSTIND
Initiate Nil Filing NIL<space>3B<space>

GSTIN<space>Tax period


123456 is the CODE for Nil filing of GSTR3B for 09XXXXXXXXXXXZC for period 052020. Code validity 30 min.
Confirming Nil Filing CNF <space>3B<space>Code

Ex. CNF 3B 123456

Your, 09XXXXXXXXXXXZC, GSTR3B for 052020 is filed successfully and acknowledged vide ARN is AA070219000384. Please use this ARN to track the status of your return.
For Help, anytime HELP<Space>3B

Ex. Help 3B

To file NIL return of GSTIN for Mar 2020: NIL 3B 07CQZCD1111I4Z7 032020 To confirm Nil filing: CNF 3B CODE More details www.gst.gov.in

Disclaimer: The content of this document is for general information purpose only. TaxMarvel shall not accept any liability for any decision taken based on this mailer. You should carefully study before taking any decision.

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February 2021