On 8 June 2020, the Central Board of Indirect Taxes and Customs (CBIC) rolled out the facility for GSTR-3B filers to file Nil GSTR-3B by SMS. That means Taxpayers with Nil liability need not log in to the GST portal to file their GSTR-3B. In this article, you will be able to understand:
A GSTR-3B is considered to be a Nil GSTR-3B when it does NOT have details of:
To file a Nil GSTR-3B through SMS, the Taxpayer must ensure that:
* The mobile number of one authorised signatory registered on the GST Portal for a relevant GSTIN cannot be the same as the mobile number of another authorised signatory for the same GSTIN.
Step 1: Send SMS The Taxpayer has to send an SMS to ‘14409” from the registered mobile number. Message text: NIL <space> 3B <space> GSTIN <space> Tax Period Note:
Example: For August 2020, the message will be: NIL 3B XXXXXXXXXXXZX 082020 Step 2: Validate OTP Once the SMS is sent, the Taxpayer will receive a 6 digit One Time Password (OTP) on the same registered mobile number which will be valid only for 30 minutes. This OTP needs to be validated by resending another message to ‘14409”. Message text: CNF <space> 3B <space> CODE Example: If the verification code received is 123456, then the SMS text will be: CN 3B 123456. Step 3: Receive ARN Once the OTP is validated, the Taxpayer will receive the Application Reference Number (ARN) on the same mobile number and registered email address confirming that the Nil GSTR-3B is successfully filed.