GST Have enrolled new option of Filing GSTR-3B Now  you can be filed as a nil return if there are no Sales(outwards Supply) and Purchase (Inward supply) in the  month. This form can be filed Nil in offline mode (by SMS).

  • Nil GSTR-3B can be file for a tax period if you.
  • Have NOT made any Outward Supply (sales)
  • Do NOT have any reverse charge liability
  • Do NOT intend to take any Input tax credit (purchase)
  • Do NOT have any Liability for that particular or earlier Tax Period.

Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. So, for such tax period(s), the return can be filed as NIL.  

Any taxpayer who fulfills the below conditions, are eligible to file Nil Form GSTR-3B, through SMS:

  • Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and must have a valid GSTIN.
  • Authorized signatory and his/ her phone number must be registered on the GST Portal.
  • There is no pending liability of previous period tax, interest or late fee while filing Nil Form GSTR-3B.
  • All GSTR-3B return of previous tax periods must be filed.

There must not be any data in saved stage, in online version of Form GSTR-3B, on the GST Portal.

All the authorized representatives, for a particular GSTIN, are allowed to file Nil Form GSTR-3B through SMS.


If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil Form GSTR-3B through SMS. In such scenario, Authorized Signatory first need to update their mobile number on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.

Other Authorized Signatories/ Representatives with unique mobile number registered on the GST Portal, can file Nil Form GSTR-3B through SMS

You can file Nil Form GSTR-3B, through SMS for all GSTINs, for whom you are an Authorized Signatory, from the same mobile number.

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Qualification: Student- Others
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Location: Karnataka, IN
Member Since: 25 Dec 2018 | Total Posts: 1

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March 2021