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 through 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:
What Is Nil GSTR-3B?
A
GSTR-3B is considered to be a Nil GSTR-3B when it does
NOT have details of:
- Any supply of goods or services ((including Nil rated, exempt, non-GST supplies, supplies on which tax is payable under reverse charge)
- Any tax liability (including late fees, interest) payable.
Prerequisites To File Nil GSTR-3B Via SMS
To file a Nil GSTR-3B through SMS, the Taxpayer must ensure that:
- The authorised signatory and his/her contact number* are registered on the GST portal for the relevant GSTIN.
- There is no tax, interest, fees payable (for the relevant or previous periods).
- There is no GSTR-3B data in ‘Saved’ or ‘Filed’ mode on the GST Portal.
- GSTR-3B of previous months is filed.
* 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.
How To File Nil GSTR-3B Via SMS?
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:
- The tax period has to be in ‘MMYYYY’ format.
- The SMS is not case sensitive.
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.
Points To Remember
- The Taxpayer need not log in to the GST Portal to file the Nil GSTR-3B if it is filed via SMS.
- The status of the filed return can be viewed on the Taxpayer’s dashboard on the GST Portal under Services >Returns >Track Return Status. The ARN received can be used to track the status.
- In case the Taxpayers need assistance while filing the Nil GSTR-3B, they can send HELP <space> 3B as an SMS to ‘14409’.