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File Nil GSTR-3B Via SMS

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


  • 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’.

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