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:
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:
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.
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.
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