CBIC made facilitation for taxpayer for their ease of filing the GST returns in case of nil tax liability for any tax period. The taxpayer can file the GSTR-1 for outward supplies and GSTR-3B summary return through an SMS (Short Messaging Service) with the help of mobile number registered on the GST portal. CBIC vide notification no. 58/2020-Central Tax, dated 01.07.2020 substituted the rule 67A in the CGST Rules, 2017. The steps for filing the GST return are as under for ease of taxpayers:

GST Return Name Tax Liability during the tax period for which return is being filed Steps for filing nil return through SMS
GSTR-1 Nil 1. Type in the SMS NIL(space)R1(space)GSTIN(space)Tax period

2. Send the SMS to 14409

3. Six digit confirmation code received on same mobile number. Confirmation code valid for 30 minutes.

4. CNF(space)R1(space)confirmation code send to 14409.

5. Return filed validation successful.

6. Return acknowledgment number receive on same mobile Number

Example :-

NIL R1 08AAABC1234F1ZO 062020 send to 14409

CNF code received AB1234

CNF R1 AB1234 send to 14409

Return filed validation successful. Return acknowledgment number received.

GSTR-3B Nil 1. Type in the SMS NIL(space)3B(space)GSTIN(space)Tax period

2. Send the SMS to 14409

3. Six digit confirmation code received on same mobile number. Confirmation code valid for 30 minutes.

4. CNF(space)3B(space)confirmation code send to 14409.

5.  Return filed validation successful.

6. Return acknowledgment number receive on same mobile Number

Example :-

NIL 3B 08AAABC1234F1ZO 062020 send to 14409

CNF code received AB1234

CNF 3B AB1234 send to 14409

Return filed validation successful. Return acknowledgment  number received.

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