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File Nil Form GSTR-1 Through SMS

Prakash Matre
Prakash Matre at March 17, 2023

How to File Nil GST Return through SMS

The Goods and Service Tax Network (GSTN) has enabled the facility to file ‘Nil’ GSTR-1 through Short Messaging Service (SMS) using the registered mobile number from 1 July 2020. This return will be verified by a One Time Password (OTP) sent to the registered mobile number. The SMS filing facility is an effort to ease the GST compliance for over 12 lakh registered Taxpayers. In this article, we will help you understand:

What Is Nil GSTR-1?

GSTR-1 is to be filed mandatorily by GST registered Taxpayers. Even if there is no business activity during the tax period (month/quarter), GSTR-1 needs to be filed as a Nil return in GST through SMS. A GSTR-1 will be considered as a GST Nil return by SMS if there are NO:

  • Taxable outward supplies or sales
  • Supplies on which tax is to be charged on a reverse charge basis
  • Zero-rated supplies
  • Deemed exports
  • Credit/Debit notes (CDNs)
  • Amendments in the returns/CDNs relating to the earlier tax periods
  • Advances received for services that need to be declared or adjusted.

Pre-Requisites To File Nil GSTR-1 Via SMS

  • The Taxpayer needs to be registered under GST as a Normal Taxpayer/ Casual Taxpayer/ SEZ Unit / SEZ Developer.
  • The Taxpayer should have a valid GSTIN.
  • The Taxpayer should have opted for the filing frequency as either ‘monthly’ or ‘quarterly’.
  • Authorised signatory/s and his/her mobile number needs to be registered on the GST portal for the relevant GSTIN.
  • GSTR-1 should not be saved/filed on the GST portal for the relevant period.

Note: NIL Form GSTR-1 can be filed anytime on or after the 1st of the subsequent month for which the return is to be filed. For example, GSTR-1 for June 2020, can be filed anytime from 1 July 2020.


How To File Nil GSTR-1 Via SMS?

Step 1: Send SMS. The Taxpayer needs to send an SMS from the registered mobile number to ‘14409’. He/she will receive a 6-digit verification code (on the same number) which will be valid only for 30 minutes. The department has specified the content which needs to be sent in the SMS. Message text:  NIL <space> Return Type <space> GSTIN <space> Return Period Here, the return type will be ‘R1’ and the return period should be in MMYYYY format. In case the Taxpayer has opted for quarterly filing, the last month of the relevant quarter will be mentioned in the SMS text. Example: For monthly filers (July): NIL R1 XXXXXXXXXXXZX 072020 For quarterly filers(April-June): NIL R1 XXXXXXXXXXXZX 062020

Step 2: Confirm code. The Taxpayer will have to confirm the code received by sending another SMS to ‘14409’. Message text: CNF <space> Return Type <space> Verification Code Example: If the verification code received is 123456, then the SMS text will be: CNF R1 123456.

Step 3: Receive ARN. The GST Portal will confirm the verification code in the back end and if validated, issue an Application Reference Number (ARN) for the Nil GSTR-1 filed. This ARN will be shared with the Taxpayer on the same registered mobile number and the registered email address to intimate the successful filing of Nil Form GSTR-1.

Points To Remember

  • Once the Taxpayer has received the ARN, he/she will not be required to login to the GST portal to file the GSTR-1. The status of Form GSTR-1 will automatically get changed to ‘Filed’ on the GST Portal. Once this status is changed, the Taxpayer cannot revise the filed GSTR-1.
  • The status of the filed GSTR-1 can be tracked on the GSTN portal under Services > Returns > Track Return Status.
  • Multiple representatives can be added as authorised representatives, for a particular GSTIN. All the authorised representatives can file Nil GST through SMS.
  • If the Taxpayer needs any assistance to file Nil GSTR-1 through SMS, he/she can type ‘HELP <space> Return Type’ and send it to ‘14409’ from the registered mobile number.
  • The SMS text is not case sensitive.
  • A single mobile number can be registered as an authorised number for multiple GSTINs.
  • After 3 unsuccessful attempts to file Nil GSTR-1 through SMS, the mobile number will get blocked on the GST portal for the relevant GSTIN for 24 hours.
  • The Taxpayer has an option to file the Nil Form GSTR-1 on the GST portal.
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